188Certain notices to be confidential documents

188 Certain notices to be confidential documents

(1)  In this section –

confidential document means the following documents:

(a) a notice given by the Commissioner under section 17(1) if the notice provides that it is a confidential notice;

(b) a notice given by the Commissioner under section 18(1) , if the notice provides that it is a confidential notice;

(c) such other document, or class of documents, as may be prescribed.

(2)  A person who is given a confidential document under this Act must not, without reasonable excuse, disclose to another person –

(a) the existence of the document; or

(b) the contents of the document; or

(c) any matters relating to or arising from the document.

Penalty:  Fine not exceeding 100 penalty units.

(3)  A person to whom the existence of a confidential document was disclosed must not, without reasonable excuse, disclose to another person –

(a) the existence of the document; or

(b) the contents of the document; or

(c) any matters relating to or arising from the document.

Penalty:  Fine not exceeding 100 penalty units.

(4)  For the purposes of subsections (2) and (3) , matters relating to or arising from a confidential document include, but are not limited to, the following:

(a) obligations or duties imposed on any person by the document;

(b) any record, information, material or thing, provided or produced to the Commissioner;

(c) the contents of any document, record, material or thing, seized;

(d) any information that might enable a person who is the subject of an investigation or inquiry to be identified or located;