85Further restrictions on disclosure

#### 85 Further restrictions on disclosure 85 Further restrictions on disclosure > > (1) A person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration of a taxation law except— > > > > > (a) if it is necessary to do so for the purposes of the administration or execution of a taxation law, or > > > > > (b) if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law. > > > (2) In this section— > > > > authorised recipient means a person to whom information may be disclosed under section 82. > > **s 85:** Am 2002 No 108, Sch 7 \[9\] \[10\].