Document ID: chunk:federal_register_of_legislation:C2004C01337:clause:1_252c:p1
Version: federal_register_of_legislation:C2004C01337
Segment Type: clause
Provision Reference: sch 1 cl 252C (pt 1/3)
Character Range: 37734–40426

252C  Secrecy—general obligations

 (1) In this section:

Act covered by this section means any of the following Acts:
 (a) the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987;
 (b) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991;
 (c) any other Act prescribed by the regulations for the purposes of this paragraph.

court includes a tribunal, authority or person having the power to require the production of documents or the answering of questions.

financial sector supervisory agency means a person or body having the function, in Australia or in a foreign country, of supervising or regulating financial institutions.

officer means:
 (a) the Commissioner of Taxation; or
 (b) a taxation officer; or
 (c) any other person who, because of his or her employment, or in the course of that employment:
 (i) has acquired protected information; or
 (ii) has had access to protected documents;
  other than an employee of the body to which the information or document relates.

protected document means a document given or produced (whether before or after the commencement of this section) under, or for the purposes of, this Act or an Act covered by this section and containing information relating to the affairs of:
 (a) a self managed superannuation fund; or
 (b) a body corporate (including a body corporate that has ceased to exist) that has at any time been, or is, related to a body corporate that is the trustee of a self managed superannuation fund; or
 (c) a person who has been, is, or proposes to be, a member of a self managed superannuation fund;
other than information that has already been lawfully made available to the public from other sources.

protected information means information disclosed or obtained (whether before or after the commencement of this section) under, or for the purposes of, this Act or an Act covered by this section and relating to the affairs of:
 (a) a self managed superannuation fund; or
 (b) a body corporate (including a body corporate that has ceased to exist) that has at any time been, or is, related to a body corporate that is the trustee of a self managed superannuation fund; or
 (c) a person who has been, is, or proposes to be, a member of a self managed superannuation fund;
other than information that has already been lawfully made available to the public from other sources.

 (2) A person who is or has been an officer is guilty of an offence if:
 (a) the person directly or indirectly:
 (i) discloses information acquired in the course of his or her duties as an officer to any person or to a court; or
 (ii) produces a document to any person or to a court; and