212RDisclosure to a court

212R  Disclosure to a court

  A person is not to be required:

 (a) to produce to a court any document that:

 (i) contains protected information; and

 (ii) was made or given under, or for the purposes of, this Act; and

 (iii) was obtained by the person in the course of the person’s official employment; or

 (b) to disclose to a court any protected information that the person obtained in the course of the person’s official employment;

unless the production or disclosure is necessary for the purpose of giving effect to a taxation law or an Australian business law.