63Legal proceedings in Commissioner's name

63 Legal proceedings in Commissioner's name

(1) Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of State Revenue".

(2) A person who takes legal proceedings in the name of the Commissioner is taken to be authorised to take those proceedings, in the absence of evidence to the contrary.

Part 5—Secrecy and general provisions

Division 1—Secrecy

64 Prohibition on certain disclosures of information by authorised persons

(1) A person who is or was an authorised person must not disclose any information obtained under, or in relation to the administration of, this Act, except as permitted by this Part.

Penalty: 60 penalty units.

(2) For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

S. 65 amended by No. 41/2013 s. 36(a).