Document ID: chunk:federal_register_of_legislation:C2004A00552:clause:6_3eb
Version: federal_register_of_legislation:C2004A00552
Segment Type: clause
Provision Reference: sch 6 cl 3EB
Character Range: 60478–61381

3EB  Use by legal practitioners of tax information provided by ASIO

 (1) Subject to this section, a person to whom tax information has been communicated under paragraph 3EA(3)(c) or subsection (2) of this section must not divulge or communicate the information to another person, or make a record of the information.

Penalty: Imprisonment for 2 years.

 (2) An exception to the prohibition in subsection (1) is the communicating or divulging of the information, or the making of a record of the information, for the purposes of, or in connection with, the prosecution or proceedings mentioned in paragraph 3EA(3)(c).

 (3) A person to whom information has been communicated or divulged under paragraph 3EA(3)(c) or subsection (2) of this section must not be required to divulge or communicate the information to a court.

 (4) In this section:

tax information has the meaning given by section 3EA.