120Meaning of protected information

#### 120 Meaning of protected information (1) Information is protected information if the information is obtained under, in accordance with or for the purposes of this Act, except: (a) information specified in an exemption certificate given under: (i) section 57 (exemption certificates for new dwellings); or (ii) regulations made for the purposes of section 63; or (b) subject to subsection (2), information that is: (i) obtained by a person appointed to a position in the Australian Taxation Office, or a person engaged under the Public Service Act 1999 who is employed in the Australian Taxation Office; and (ii) obtained under, in accordance with or for the purposes of this Act as a result of a delegation or subdelegation under section 137, or a request under subsection 138(4). > Note: Information mentioned in paragraph (b) is protected under Division 355 in Schedule 1 to the Taxation Administration Act 1953. (2) If: (a) information is mentioned in paragraph (1)(b); and (b) the information is disclosed under Subdivision 355‑B in Schedule 1 to the Taxation Administration Act 1953; and (c) the disclosure is made to: (i) the Secretary; or (ii) a person appointed or engaged under the Public Service Act 1999 who is employed in the Department; or (iii) a person appointed by the Commonwealth for the purposes of this Act; the information mentioned in paragraph (1)(b) is protected information in relation to further uses, disclosures or records made of the information that arise from the disclosure mentioned in paragraph (b) of this subsection.