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.