83BPermitted disclosures—investigation and law enforcement

#### 83B Permitted disclosures—investigation and law enforcement 83B Permitted disclosures—investigation and law enforcement > > (1) The Chief Commissioner may disclose information obtained under or in relation to the administration of a taxation law to an investigative or law enforcement agency to assist the agency to exercise its investigative, complaint handling or law enforcement functions. > > > (2) In this section— > > > > investigative or law enforcement agency means a government agency, or a government official, of a State, a Territory or the Commonwealth that has investigative, complaint handling or law enforcement functions. > > > > investigative, complaint handling or law enforcement functions include functions that may result in the agency taking or instituting disciplinary, criminal or other formal action or proceedings against a person or body under investigation. > > **s 83B:** Ins 2022 No 16, Sch 8\[5\].