10Officers to observe secrecy

##### 10 Officers to observe secrecy (1) For the purposes of this section, officer means a person who is or has been appointed or employed by the Commonwealth, and who by reason of that appointment or employment, or in the course of that employment, may acquire or has acquired information respecting the affairs of any other person, disclosed or obtained under the provisions of 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 shall not either directly or indirectly, except in the performance of any duty as an officer, and either while he is, or after he ceases to be an officer, make a record of, or divulge or communicate to any person, any information respecting the affairs of another person acquired by the officer as mentioned in subsection (1). (3) An officer shall not be required to produce in court any return, assessment or notice of assessment, or to divulge or communicate to any court any matter or thing coming under 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 shall prevent the Commissioner, a Second Commissioner or a Deputy Commissioner, or any person thereto authorized in writing by the Commissioner, a Second Commissioner or a Deputy Commissioner, from communicating any information to: (a) any person performing, in pursuance of any appointment or employment by the Commonwealth or by a State, any duty arising under any Act administered by the Commissioner, for the purpose of enabling that person to carry out any such duty; and (b) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; and (ca) the authority administering any law of a foreign country relating to gift duty, if that authority is authorized by law to afford similar information to the Commissioner; and (d) the Secretary to the Department of Social Security or the Repatriation Commission for the purpose of the administration of any law of the Commonwealth relating to pensions; and (e) the Chief Executive Officer or an employee of the Commonwealth Services Delivery Agency for the purpose of the administration of any law of the Commonwealth relating to pensions. (5) Any person to whom information is communicated under subsection (4), and any person or employee under his control, shall, in respect of that information, be subject to the same rights, privileges, obligations and liabilities, under subsections (2) and (3) as if he were an officer. (6) Any officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner so to do, make an oath or declaration in the manner and form prescribed, to maintain secrecy in conformity with the provisions of this section. Penalty: $10,000 or imprisonment for 2 years, or both.