Taxation Administration Act 2001
sec.112Other obligations about disclosure and use of confidential information
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sec.112 Other obligations about disclosure and use of confidential information
If— a person knowingly acquires confidential information without lawful authority; or a person receives confidential information that the person knows, or ought reasonably to know, is confidential information; the person must not disclose the information to anyone else unless the disclosure is permitted under this part. Maximum penalty—100 penalty units. A person employed by a contractor engaged by the State to clean the department’s offices reads a document in the commissioner’s office containing confidential information. A person, other than the addressee of a fax, receives the fax that states the information in it is confidential and is intended for the addressee’s purposes only. Under section 111 a reciprocal investigator is given confidential information for conducting a reciprocal investigation. This provision is an executive liability provision—see section 140 . If, under section 111 , the commissioner discloses confidential information to a person, the person may disclose the information— to the extent necessary to enable the person to exercise a power or perform a function conferred on the person under a law for the administration or enforcement of the law; or for the purpose for which it was disclosed under the section; or to anyone else or for any purpose if the information relates to the person. s 112 amd 2013 No. 51 s 229 sch 1 (sec.112-ssec.1) If— a person knowingly acquires confidential information without lawful authority; or a person receives confidential information that the person knows, or ought reasonably to know, is confidential information; the person must not disclose the information to anyone else unless the disclosure is permitted under this part. Maximum penalty—100 penalty units. A person employed by a contractor engaged by the State to clean the department’s offices reads a document in the commissioner’s office containing confidential information. A person, other than the addressee of a fax, receives the fax that states the information in it is confidential and is intended for the addressee’s purposes only. Under section 111 a reciprocal investigator is given confidential information for conducting a reciprocal investigation. This provision is an executive liability provision—see section 140 . (sec.112-ssec.2) If, under section 111 , the commissioner discloses confidential information to a person, the person may disclose the information— to the extent necessary to enable the person to exercise a power or perform a function conferred on the person under a law for the administration or enforcement of the law; or for the purpose for which it was disclosed under the section; or to anyone else or for any purpose if the information relates to the person.
- (a) a person knowingly acquires confidential information without lawful authority; or