10Officers to observe secrecy [see Note 2]

10 Officers to observe secrecy [see Note 2]

(1) Every person executing any power or duty conferred or imposed on an officer under this Act or the regulations shall, before entering upon his duties or exercising any power under this Act, make before a Justice of the Peace or a Commissioner for taking Affidavits or a Commissioner for Declarations, a declaration in the form prescribed. (2) Any officer who acts in the execution of any duty under this Act or the regulations before he has made the prescribed declaration or who after making the declaration makes a record of or divulges any information relating to the affairs of a person except in the performance of any duty under this Act shall be guilty of an offence.

Penalty: $10,000 or imprisonment for 2 years, or both.

(3) Any person who has been an officer or has performed any duty under this Act, and who communicates any information acquired by him in the performance of any duty under this Act or the regulations to any person, other than a person to whom he is authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner to communicate it, shall be guilty of an offence.

Penalty: $10,000 or imprisonment for 2 years, or both.

(4) Notwithstanding anything in this section, the Commissioner may, in connection with proceedings under an Act of which the Commissioner has the general administration, communicate to the Tribunal any matter that comes to the knowledge of the Commissioner in the performance of the Commissioner’s official duties. (5) An officer shall not be required to produce in any Court any return, assessment or notice of assessment, or to divulge or communicate to any Court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act. (6) In this section, officer means a person: (a) who is or has been appointed or employed by the Commonwealth; or (b) to whom powers or functions have been delegated by the Commissioner; and who, by reason of the appointment or employment or in the course of the employment, or by reason of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act. (7) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.