84Prohibition on secondary disclosures of information

#### 84 Prohibition on secondary disclosures of information 84 Prohibition on secondary disclosures of information > > (1) A person must not disclose any information obtained from a tax officer in accordance with this Part unless the disclosure is made with the consent of the Chief Commissioner or so as to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue. > > > > Maximum penalty—100 penalty units. > > > (2) This section does not limit the operation of section 85AA. > > **s 84:** Am 2003 No 80, Sch 6 \[7\]; 2023 No 18, Sch 9\[14\].