110Protection of confidentiality of information

#### 110 Protection of confidentiality of information (1) This section restricts what a person (the entrusted person) may do with protected information, or protected documents, that the person has obtained in the course of official employment. (2) The entrusted person must not make a record of protected information and must not disclose it to anyone else. Penalty: Imprisonment for 2 years. (3) Each of the following is an exception to the prohibition in subsection (2): (a) the recording or disclosure is for the purposes of the sales tax law; (b) the recording or disclosure happens in the course of the official employment of the entrusted person; (c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to: (i) the Comptroller‑General of Customs; or (ii) another person for the purpose of that other person carrying out functions under a taxation law; or (iii) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; (d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is made to: (i) the Comptroller‑General of Customs; or (ii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner. (e) the disclosure of information relating to goods to which section 15A of the Sales Tax (Exemptions and Classifications) Act 1992 applies: (i) by a person authorised by the Commissioner or a Deputy Commissioner; and (ii) to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of such goods. (4) None of the exceptions in subsection (3) applies if the information is disclosed to a Minister. (5) Except where it is necessary to do so for the purpose of giving effect to the sales tax law, the entrusted person is not to be required: (a) to produce any protected document to a court; or (b) to disclose protected information to a court. (5A) For the purposes of paragraph (3)(e), information relating to goods means the following: (a) the identity of parties to dealings with the goods; (b) the amount for which the goods are sold; (c) the taxable value of the goods; (d) the amount of tax paid, or payable, in respect of the goods and the identity of the person liable for the tax; (e) details of any credits to which a person is entitled in respect of the goods and the identity of that person. (6) In this section: > disclose means divulge or communicate. > Official employment means: (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or (b) the exercise of powers or performance of functions under a delegation by the Commissioner. > Protected document means any document made or given under, or for the purposes of, the sales tax law (for example, a return or notice of assessment). > Protected information means information that meets all the following conditions: (a) it relates to the affairs of a person other than the entrusted person; (b) it was obtained by the entrusted person, or by any other person, in the course of official employment; (c) it was disclosed or obtained under the sales tax law. > State or Territory officer means a person holding an office prescribed for the purposes of this definition.