82Permitted disclosures—to particular persons

#### 82 Permitted disclosures—to particular persons 82 Permitted disclosures—to particular persons > A tax officer may disclose information obtained under or in relation to the administration of a taxation law— > > > (a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of the person to whom the information relates, or > > > (b) in connection with the administration or execution of the following laws (including for the purpose of any legal proceedings arising out of any of those laws or a report of any such proceedings)— > > > > > (i) a taxation law, > > > > > (ii) the [First Home Owner Grant and Shared Equity Act 2000](/view/html/inforce/current/act-2000-021) or a corresponding law of another State or a Territory, > > > > > (iii) the [Unclaimed Money Act 1995](/view/html/inforce/current/act-1995-075), > > > > > (iv) a recognised revenue law, > > > > > (v) the [Fines Act 1996](/view/html/inforce/current/act-1996-099), > > > > > (va) the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011), > > > > > (vi), (vii) (Repealed) > > > > > (viii) the [Small Business Grants (Employment Incentive) Act 2015](/view/html/repealed/current/act-2015-014), or > > > (c) (Repealed) > > > (d) in accordance with a requirement imposed, or authorisation conferred, by or under an Act, or > > > (e) to the Commissioner for the New South Wales Crime Commission or a person authorised by the Commissioner, or > > > (f) to the Australian Securities and Investments Commission, or a person authorised by the Australian Securities and Investment Commission, for the purposes of the administration or execution of the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth or Part 3 of the [Australian Securities and Investments Commission Act 2001](http://www.legislation.gov.au/) of the Commonwealth (or regulations in force under that Act or Part), or > > > (g) to the Australian Crime Commission, or a person authorised by that Commission, for the purposes of the administration or execution of— > > > > > (i) the [Australian Crime Commission Act 2002](http://www.legislation.gov.au/) of the Commonwealth, or > > > > > (ii) a law of a State or Territory that makes provision for the operation of that Commission in that State or Territory, or > > > (h) to the Commissioner of the Australian Federal Police, or a member of the Australian Federal Police designated by the Commissioner, for the purpose of enforcing a law of the Commonwealth that creates an offence, or > > > (i) to the Official Receiver in Bankruptcy for the purposes of the administration or execution of the [Bankruptcy Act 1966](http://www.legislation.gov.au/) of the Commonwealth, or > > > (j) to the Comptroller-General of Customs for the purposes of the [Customs Act 1901](http://www.legislation.gov.au/) of the Commonwealth, or > > > (j1) to the Australian Charities and Not-for-profits Commission or a person authorised by the Australian Charities and Not-for-profits Commissioner, or > > > (k) to any of the following persons or a person authorised by any of the following persons— > > > > > (i) the Ombudsman, > > > > > (ii) (Repealed) > > > > > (iii) the Australian Statistician, > > > > > (iv) the Auditor-General, > > > > > (v) the Valuer-General, > > > > > (vi) a Public Service employee acting in the execution or administration of the [Regional Development Act 2004](/view/html/inforce/current/act-2004-058), or > > > > > (vii) the State Insurance Regulatory Authority, > > > > > (viii) the Legal Services Commissioner, a member of the Law Society Council, an external examiner appointed under section 155 of the [Legal Profession Uniform Law (NSW)](/view/html/inforce/current/act-2014-16a) or an external investigator appointed under section 162 of that Law, > > > > > (ix) the head of a Public Service agency within the meaning of the [Government Sector Employment Act 2013](/view/html/inforce/current/act-2013-040) or the holder of a statutory office if the information relates to land, including its description, ownership and value, > > > > > (x) the Hardship Review Board constituted under the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011) or a member of that Board, > > > > > (xi) the Secretary of the Department of Education, > > > > > (xia) (Repealed) > > > > > (xii) the Chief Executive Officer of Service NSW, > > > > > (xiii) the Secretary of the Department of Transport, for the purposes of administration of the [Parking Space Levy Act 2009](/view/html/inforce/current/act-2009-005), > > > > > (xiv) the Commissioner of Police, > > > > > (xv) the Commissioner for Vocational Training, > > > > > (xvi) the Independent Commission Against Corruption, > > > > > (xvii) the Commissioner of Fire and Rescue NSW, > > > > > (xviii) the Commissioner of the NSW Rural Fire Service, > > > > > (xix) the Commissioner of the State Emergency Service, > > > > > (xx) the Chief Executive Officer of Investment NSW for the purposes of the administration of Jobs Plus agreements under the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021), section 66F, > > > > > (xxi) Museums of History NSW, > > > > > (xxii) State Records Authority NSW, or > > > (k1) to the Secretary of the Treasury for the purposes of assisting the Treasurer in the exercise of the Treasurer’s functions under— > > > > > (i) the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055) in relation to the Budget, or > > > > > (ii) other Acts, or > > > (l) to a person prescribed by the regulations, or a person authorised by any such person. > > **s 82:** Am 1998 No 104, Sch 8 \[1\]; 1999 No 10, Sch 6 \[5\] \[6\]; 2000 No 51, Sch 7 \[4\]; 2000 No 105, Sch 6 \[2\]; 2001 No 22, Sch 4 \[3\] \[4\]; 2001 No 43, Sch 2 \[2\]; 2001 No 96, Sch 3 \[1\]; 2002 No 63, Sch 6; 2002 No 108, Sch 7 \[6\]–\[8\] (am 2003 No 13, Sch 1.32); 2003 No 80, Sch 6 \[4\]–\[6\]; 2004 No 58, sec 18; 2005 No 51, Sch 7 \[3\]–\[5\]; 2006 No 51, Sch 4; 2006 No 58, Sch 3.16; 2008 No 67, Sch 6 \[4\]–\[7\]; 2009 No 5, sec 17 (2); 2011 No 26, Sch 2.2 \[1\] \[2\]; 2012 No 76, Sch 4 \[3\]–\[7\]; 2014 No 33, Sch 2.44; 2014 No 73, Sch 2.2; 2015 No 7, Sch 2.42; 2015 No 14, Sch 2.2 \[1\] \[2\]; 2015 No 15, Sch 2.56; 2015 No 19, Sch 15.22; 2017 No 11, Sch 4.4; 2017 No 22, Schs 2.40 \[1\] \[2\], 4.45 \[2\]–\[5\]; 2017 No 32, Sch 3.3 \[4\]; 2018 No 11, Sch 3.14 \[10\] \[11\]; 2023 No 18, Sch 9\[10\] \[13\]; 2024 No 90, Sch 8\[5\]–\[7\].