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Taxation Administration Act 1953
14ZZZBIdentifying information not to be disclosed etc. to courts or tribunals
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#### 14ZZZB Identifying information not to be disclosed etc. to courts or tribunals
If a person (the discloser) makes a disclosure of information that qualifies for protection under this Part, the discloser or any other person is not to be required:
(a) to disclose to a court or tribunal:
(i) the identity of the discloser; or
(ii) information that is likely to lead to the identification of the discloser; or
(b) to produce to a court or tribunal a document containing:
(i) the identity of the discloser; or
(ii) information that is likely to lead to the identification of the discloser;
except where:
(c) it is necessary to do so for the purposes of giving effect to this Part; or
(d) the court or tribunal thinks it necessary in the interests of justice to do so.
> Note: A discloser may also be able to apply to the court or tribunal, in accordance with the rules of the court or tribunal, for an order protecting the discloser’s identity.