Document ID: chunk:federal_register_of_legislation:C2015A00150:clause:4_9
Version: federal_register_of_legislation:C2015A00150
Segment Type: clause
Provision Reference: sch 4 cl 9
Character Range: 208894–209538

9  Section 355‑75 in Schedule 1
Repeal the section, substitute:

355‑75  Limits on disclosure to courts and tribunals
  An entity who is or was a *taxation officer is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity as a taxation officer except where it is necessary to do so for the purpose of carrying into effect the provisions of:
 (a) a *taxation law; or
 (b) the Foreign Acquisitions and Takeovers Act 1975, if the entity acquired the information because of a request under subsection 138(4) of that Act.
Note: See also section 8ZK of this Act (about protection of witnesses).