Document ID: chunk:federal_register_of_legislation:C2024C00578:section:14:p1
Version: federal_register_of_legislation:C2024C00578
Segment Type: section
Provision Reference: s 14 (pt 1/2)
Character Range: 28607–31148

14  Secrecy
 (1) In this section:
officer means a person:
 (a) who is or has been appointed or employed by the Commonwealth; or
 (b) to whom powers or functions have been delegated by the Commissioner of Taxation;
and who, because of the appointment or employment or in the course of the employment, or because of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act.
 (2) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth is taken to be employed by the Commonwealth.
 (3) Subject to subsection (5), a person who is or has been an officer must not directly or indirectly:
 (a) make a record of any information with respect to the affairs of a second person; or
 (b) divulge or communicate to a second person any information with respect to the affairs of a third person;
being information disclosed or obtained under or for the purposes of this Act and acquired by the person because of the person's appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation or in the course of the exercise of such powers or the performance of such functions, as the case may be.
Penalty: 100 penalty units or imprisonment for 2 years, or both.
 (3A) Subsection (3) does not apply if the person is acting:
 (a) for the purposes of this Act; or
 (b) in the performance of the person's duties as an officer.
Note: A defendant bears an evidential burden in relation to the matter in paragraph (3A)(a) or (b) (see subsection 13.3(3) of the Criminal Code).
 (4) Except when it is necessary to do so for the purpose of carrying into effect the provisions of a taxation law, a person who is or has been an officer is not required:
 (a) to produce in court any document made or given under or for the purposes of this Act; or
 (b) to divulge or communicate to a court a matter or thing with respect to information disclosed or obtained under or for the purposes of this Act;
being a document or information acquired by the person because of the person's appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation,