8XAUnauthorised access to taxation records

8XA Unauthorised access to taxation records

A person must not take action with the intention of obtaining information about another person’s affairs that: (a) is contained in records in the possession of the Commissioner; and (b) is held or was obtained by the Commissioner under or for the purposes of a taxation law; unless the person takes the action: (c) under the Freedom of Information Act 1982; or (d) in accordance with the processes of a court or the Tribunal; or (e) in the course of exercising powers or performing functions under or in relation to a taxation law.

Penalty: 100 penalty units or imprisonment for 2 years, or both.