Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8xa
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8XA
Character Range: 180293–180943

8XA  Unauthorised access to taxation records
  A person must not take action with the intention of obtaining information about another person's affairs that:
 (a) is contained in records in the possession of the Commissioner; and
 (b) is held or was obtained by the Commissioner under or for the purposes of a taxation law;
unless the person takes the action:
 (c) under the Freedom of Information Act 1982; or
 (d) in accordance with the processes of a court or the Tribunal; or
 (e) in the course of exercising powers or performing functions under or in relation to a taxation law.
Penalty: 100 penalty units or imprisonment for 2 years, or both.