292Disclosure of royalty information

#### 292 Disclosure of royalty information 292 Disclosure of royalty information > > (1) The Minister, or any other person engaged in the administration of this Act, may disclose royalty information obtained from a tax officer under this Act or the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) in connection with the administration or execution of this Act. > > > (2) This section applies despite section 84 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) but subject to any restrictions in this Act. > > > > Note. > > > > See section 365 of this Act. > > > (3) In this section— > > > > royalty information means information in a return lodged with the Chief Commissioner under this Act or any other information relating to the assessment or recovery of royalty. > > > > tax officer has the same meaning as it has in the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > **s 292:** Subst 2014 No 37, Sch 4.1 \[10\].