Taxation Administration Act 2001
sec.113Refusal of disclosure of particular information
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sec.113 Refusal of disclosure of particular information
A person engaged in the administration or enforcement of a tax law can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding— confidential information; or whether or not the person has received particular confidential information; or the identity of the source of particular confidential information. Subsection (1) does not apply to a proceeding for the administration or enforcement of a tax law. s 113 amd 2009 No. 24 s 1889 (sec.113-ssec.1) A person engaged in the administration or enforcement of a tax law can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding— confidential information; or whether or not the person has received particular confidential information; or the identity of the source of particular confidential information. (sec.113-ssec.2) Subsection (1) does not apply to a proceeding for the administration or enforcement of a tax law.
- (a) confidential information; or
- (b) whether or not the person has received particular confidential information; or
- (c) the identity of the source of particular confidential information.