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) [*\[Section 77 Subsection (1) amended by No. 54 of 2009, Sched. 1, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2009-054#JS1@Ja19@GC2@EN) in accordance with a requirement imposed under any Act other than the [Right to Information Act 2009](/view/html/inforce/2026-04-12/act-2009-070) ; or > > > > > > > (e) to any of the following: > > > > > > > > > > (i) the Ombudsman under the [Ombudsman Act 1978](/view/html/inforce/2026-04-12/act-1978-082) ; > > > > > > > > > > > (ia) [*\[Section 77 Subsection (1) amended by No. 10 of 2017, s. 26, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS26@EN) the Recorder of Titles, within the meaning of the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) ; > > > > > > > > > > > (ii) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpa@EN) a commissioned police officer; > > > > > > > > > > > (iii) the State Archivist under the [Archives Act 1983](/view/html/inforce/2026-04-12/act-1983-076) ; > > > > > > > > > > > (iv) the Australian Statistician; > > > > > > > > > > > (v) [*\[Section 77 Subsection (1) amended by No. 50 of 2008, Sched. 1, Applied:01 Mar 2009\]*](/view/html/inforce/2009-03-01/act-2008-050#JS1@Ja41@GC1@EN) the Auditor-General appointed under the [Audit Act 2008](/view/html/inforce/2026-04-12/act-2008-049) ; > > > > > > > > > > > (vi) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpb@EN) the Australian Securities and Investments Commission (ASIC); > > > > > > > > > > > (vii) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpb@EN) the Australian Crime Commission; > > > > > > > > > > > (viii) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpb@EN) the Australian Federal Police; > > > > > > > > > > > (ix) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpb@EN) a police officer, above the rank of inspector, of the police force of another State, or a Territory, of the Commonwealth; > > > > > > > > > > > (x) [*\[Section 77 Subsection (1) amended by No. 36 of 2004, s. 45, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS45@Hpb@EN) a prescribed person. > > > (2)  The Commissioner may disclose information obtained under or in relation to the administration of a taxation law unless that information is likely to identify a particular taxpayer.