Australian Capital Territory Taxation (Administration) Act 1969
7Secrecy
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7 Secrecy
(1) Subject to this section, a person who is or has been employed by the Commonwealth shall not, either directly or indirectly, except for the purposes of this Act: (a) make a record of, or communicate to a person, information concerning the affairs of another person acquired by him under this Act by reason of that employment; or (b) produce to a person or permit a person to have access to a document furnished to him for the purposes of this Act.
Penalty: $5,000 or imprisonment for 12 months, or both.
(2) Subsection (1) does not apply to the communication of information or the production of a document by the Commissioner, or by a person authorized by him, to: (a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or (b) a person performing, in pursuance of employment by the Commonwealth, a function under an Act administered by the Commissioner for the purpose of enabling that person to carry out that function. (3) For the purposes of this section, a person who, although not employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.