Inspector-General of Taxation Act 2003
37Secrecy
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37 Secrecy
Definitions (1) In this section:
person to whom this section applies means a person who is or was:
(a) the Inspector‑General; or
(b) a member of the Inspector‑General’s staff.
protected document means a document that:
(a) is obtained or made by a person to whom this section applies in the course of, or because of, the person’s functions, powers or duties under or in relation to this Act; and
(b) contains information relating to an entity’s affairs.
protected information means information that:
(a) is disclosed to, or obtained by, a person to whom this section applies in the course of, or because of, the person’s functions, powers or duties under or in relation to this Act; and
(b) relates to an entity’s affairs.
Protected information may be recorded or disclosed only for purposes of this Act (2) A person to whom this section applies commits an offence if: (a) the person: (i) makes a copy or other record of any protected information or of all or part of any protected document; or (ii) discloses any protected information to another person or to a court or tribunal; or (iii) produces all or part of a protected document to another person or to a court or tribunal; and (b) in doing so, the person is not acting in the course of performing or exercising functions, powers or duties under or in relation to this Act.
Penalty: Imprisonment for 2 years.
Courts generally cannot require protected information to be disclosed etc. (3) A person to whom this section applies cannot be required to: (a) disclose any protected information to a court or tribunal; or (b) produce all or part of a protected document to a court or tribunal; unless that disclosure or production is necessary for the purpose of carrying into effect the provisions of this Act.