7Secrecy

7 Secrecy

(1) In this section, unless the contrary intention appears, officer means a person: (a) who is or has been appointed or employed by the Commonwealth; or (b) to whom powers or functions have been delegated by the Commissioner; and who, by reason of that appointment or employment, or in the course of the exercise of those powers or the performance of those functions, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under this Act. (1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth. (2) Subject to this section, an officer who, either directly or indirectly, except for the purposes of this Act or otherwise in the performance of his duties as an officer, and either while he is, or after he ceases to be, an officer: (a) makes a record of any information with respect to the affairs of a second person; or (b) divulges or communicates to a second person any information with respect to the affairs of a third person; being information acquired by him by reason of, or in the course of, exercising powers or performing functions under this Act, is guilty of an offence punishable on conviction by a fine not exceeding $10,000 or imprisonment for a period not exceeding 2 years, or both. (3) An officer shall not be required to produce in court any return, assessment or notice of assessment or other document made or given in or for the purposes of this Act, or to divulge or communicate to a court a matter or thing that has come to his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act. (4) Nothing in this section prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorized by the Commissioner, by a Second Commissioner or by a Deputy Commissioner, from communicating any information to: (a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or (b) a person performing as an officer a function or duty arising under this Act or any other Act administered by the Commissioner, for the purpose of enabling that person to carry out that function or duty. (5) Any person to whom information is communicated under subsection (4) and any other person under his control are, in respect of that information, entitled to the same rights and privileges and subject to the same obligations and liabilities under subsections (2) and (3) as if they were officers. (6) For the purposes of subsections (2) and (5), an officer or person shall be deemed to have communicated information to another person in contravention of those subsections if he communicates that information to any Minister. (7) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner, to maintain secrecy in conformity with the provisions of this section.