77Permitted disclosures

77 Permitted disclosures

(1)  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 that person; or

(b) in connection with the administration or enforcement of a taxation law or a law of another State or Territory of the Commonwealth relating to taxation; or

(c) for the purpose of any legal proceedings arising out of a taxation law or a report of those proceedings; or

(d) [Section 77 Subsection (1) amended by No. 54 of 2009, Sched. 1, Applied:01 Jul 2010] in accordance with a requirement imposed under any Act other than the Right to Information Act 2009 ; or

(e) to any of the following:

(i) the Ombudsman under the Ombudsman Act 1978 ;

(ia) [Section 77 Subsection (1) amended by No. 10 of 2017, s. 26, Applied:01 Jul 2017] the Recorder of Titles, within the meaning of the Land Titles Act 1980 ;

(ii) [Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004] a commissioned police officer;

(iii) the State Archivist under the Archives Act 1983 ;

(iv) the Australian Statistician;

(v) [Section 77 Subsection (1) amended by No. 50 of 2008, Sched. 1, Applied:01 Mar 2009] the Auditor-General appointed under the Audit Act 2008 ;

(vi) the Australian Securities and Investments Commission (ASIC);