Taxation Administration Act 1953
8ZKProtection of witnesses
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8ZK Protection of witnesses
A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled: (a) to disclose: (i) the fact that the witness received any information; (ii) the nature of any information received by the witness; or (iii) the name of any person from whom the witness received any information; or (b) if the witness is an officer, to produce any reports: (i) made or received by the witness confidentially in the witness’ official capacity; or (ii) containing confidential information.