15Confidentiality

#### 15 Confidentiality (1) An officer of an agency who has information only because of performing functions or duties under this Act, must not make a record of, or disclose, any of the information. Penalty: Imprisonment for 2 years. (1A) Subsection (1) does not apply if the information is recorded or disclosed: (a) in the course of carrying out functions or duties under this Act; or (b) with the consent of the person to whom the information relates. (2) Where: (a) an officer of a source agency has information because of Step 1, 4 or 6 in a data matching cycle; and (b) there is a law that relates to the recording or disclosure by the officer of information obtained by the officer (however the law is expressed); that law applies to the information referred to in paragraph (a). (3) A law referred to in subsection (2) does not prevent the giving of a notice under section 11. (4) For the purposes of this section, the Commissioner of Taxation is an officer of the tax agency.