151BDisclosure of royalty information

151B Disclosure of royalty information

151B Disclosure of royalty information

(1) The Minister, or a 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 in connection with the administration or execution of this Act.

(2) This section applies despite section 84 of the Taxation Administration Act 1996 but subject to any restrictions in this Act.

Note.

See section 119 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.

s 151B: Ins 2014 No 37, Sch 4.5 [14].