68Protection of confidentiality of information

##### 68 Protection of confidentiality of information (1) This section restricts what a person (the entrusted person) may do with protected information, or protected documents, that the person has obtained in the course of official employment. (2) The entrusted person: (a) must not make a record of protected information; and (b) must not disclose it to anyone else; if the recording or disclosure is not in accordance with subsection (3). Maximum penalty: Imprisonment for 2 years. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure: (a) the recording or disclosure is for the purposes of the GST law; (b) the recording or disclosure happens in the course of the performance of the duties of the entrusted person’s official employment; (c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to: (i) the Chief Executive Officer of Customs; or (ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or (iii) another person for the purpose of that other person carrying out functions under a taxation law; or (iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; (d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to: (i) the Chief Executive Officer of Customs; or (ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or (iii) another person for the purpose of that other person carrying out functions under a taxation law. (4) Subsection (3) does not authorise the disclosure of information to a Minister. (5) Unless it is necessary for the purposes of the GST law, the entrusted person is not to be required: (a) to produce any protected document to a court; or (b) to disclose protected information to a court. (6) In this section: > disclose means divulge or communicate. > official employment means: (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or (b) the exercise of powers or performance of functions under a delegation by the Commissioner. > protected document means any document made or given under, or for the purposes of, the GST law (for example, a GST return). > protected information means information that meets all the following conditions: (a) it relates to the affairs of a person other than the entrusted person; (b) it was obtained by the entrusted person, or by any other person, in the course of official employment; (c) it was disclosed or obtained under the GST law.