312Disclosures of information in connection with ELN transactions

#### 312 Disclosures of information in connection with ELN transactions 312 Disclosures of information in connection with ELN transactions > > (1) A tax officer (within the meaning of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)) is authorised to disclose information relating to the assessment of a dutiable transaction or mortgage, or the payment of duty in respect of a dutiable transaction or mortgage, if— > > > > > (a) the disclosure is made in connection with a dutiable transaction or mortgage that is effected or partially effected by use of an Electronic Lodgment Network, and > > > > > (b) the disclosure is made to the Electronic Lodgment Network Operator or by use of the Electronic Lodgment Network, and > > > > > (c) the disclosure is made in connection with the administration or execution of this Act. > > > (2) Section 84 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) does not apply to information obtained from a tax officer under this section. > > > (3) In this section, Electronic Lodgment Network and Electronic Lodgment Network Operator have the same meanings as they have in the [Electronic Conveyancing National Law (NSW)](/view/html/inforce/current/act-2012-88a). > > **s 312:** Rep 2000 No 105, Sch 1 \[6\]. Ins 2014 No 67, Sch 1 \[8\].