85AADisclosure of confidential tax information

#### 85AA Disclosure of confidential tax information 85AA Disclosure of confidential tax information > > (1) A person must not knowingly or recklessly disclose or use confidential tax information. > > > > Maximum penalty— > > > > > (a) for an individual—10,090 penalty units, or > > > > > (b) otherwise—50,450 penalty units. > > > (2) Subsection (1) does not apply to the disclosure or use of confidential tax information— > > > > > (a) by a Public Service agency, unless the Chief Commissioner has prohibited the disclosure or use, or > > > > > (b) with the prior written consent of the Chief Commissioner, or > > > > > (c) in accordance with a confidentiality agreement with the Chief Commissioner, or > > > > > (d) if otherwise authorised or required by law. > > > (3) A person must not knowingly conceal, or attempt to conceal, the disclosure or use of confidential information in contravention of subsection (1). > > > > Maximum penalty— > > > > > (a) for an individual—10,090 penalty units, or > > > > > (b) otherwise—50,450 penalty units. > > > (4) If the Chief Commissioner suspects a person has contravened subsection (1) or (3), whether or not the person has been charged with or convicted of an offence under the subsection, the Chief Commissioner may report the suspected contravention to a professional association or body the Chief Commissioner considers to be relevant to the person. > > > (5) Also, if a person is convicted of an offence against subsection (1) or (3), the Chief Commissioner may publish, in the way decided by the Chief Commissioner, information about the offence that the Chief Commissioner considers appropriate. > > > (6) In this section— > > > > confidential tax information— > > > > > (a) means information that— > > > > > > > (i) by its nature is confidential, or > > > > > > > (ii) is designated as confidential tax information by the Chief Commissioner, or > > > > > > > (iii) is specified to be confidential tax information under a confidentiality agreement with the Chief Commissioner, but > > > > > (b) does not include— > > > > > > > (i) information in the public domain, unless the information came into the public domain because of an unauthorised disclosure or use, or > > > > > > > (ii) information designated by the Chief Commissioner to be information to which this section does not apply, or > > > > > > > (iii) information about the taxation affairs of a particular taxpayer. > > **s 85AA:** Ins 2023 No 18, Sch 9\[15\]. Am 2023 No 26, Sch 5\[3\].