Document ID: chunk:federal_register_of_legislation:C2025C00125:section:78:p2
Version: federal_register_of_legislation:C2025C00125
Segment Type: section
Provision Reference: s 78 (pt 2/3)
Character Range: 132369–135036

exceeding $10,000 or imprisonment for a period not exceeding 2 years, or both.
 (4A) Subsection (4) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of this Chapter or in the performance of the person's duties as an officer.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4A), see subsection 13.3(3) of the Criminal Code.
 (4B) For the purposes of an offence against subsection (4), strict liability applies to the physical element of circumstance, that the information was disclosed or obtained under or for the purposes of this Chapter.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (5) Except when it is necessary to do so for the purpose of carrying into effect the provisions of this Chapter, an officer shall not be required:
 (a) to produce in court any document made or given under or for the purposes of this Chapter; or
 (b) to divulge or communicate to a court a matter or thing in relation to information disclosed or obtained under or for the purposes of this Chapter;
being a document or information acquired by the person:
 (c) because of the person's appointment or employment by the Commonwealth or in the course of such employment;
 (d) because of the delegation to the person of powers or functions by the Commissioner or in the course of the exercise of such powers or the performance of such functions; or
 (e) because of the person's office in or employment by an institution or in the course of the performance of the duties of such an office or in the course of such employment;
as the case may be.
 (6) Nothing in subsection (4) shall be taken to prohibit the Commissioner, or a person authorised by the Commissioner, from communicating any information to the Administrative Review Tribunal in connection with proceedings under this Act or any Act of which the Commissioner of Taxation has the general administration.
 (7) Nothing in an Act of which the Commissioner of Taxation has the general administration shall be taken to prohibit the Commissioner, or a person authorised by the Commissioner, from communicating any information to a person performing, as an officer, duties arising under this Chapter for the purpose of enabling the person to perform those duties.
 (8) Nothing in subsection (4) shall be taken to prohibit a person referred to in paragraph (a) or (b) of the definition of officer in subsection (1) from communicating any information to an officer of the Department for the purpose of the provision by that officer of assistance to the person in the performance of