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](/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 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](/view/html/inforce/current/act-1996-097). > > **s 151B:** Ins 2014 No 37, Sch 4.5 \[14\].