Taxation Administration Act 1997
78Prohibition on secondary disclosures of information
Start here
Get a plain-English read of 78
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.
78 Prohibition on secondary disclosures of information
A person must not disclose any information obtained from a tax officer in accordance with section 77 unless –
(a) [Section 78 Amended by No. 60 of 2002, s. 34, Applied:19 Dec 2002] the disclosure is made to enable the person to exercise a power conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue and the Commissioner consents to the disclosure; or
(b) [Section 78 Amended by No. 60 of 2002, s. 34, Applied:19 Dec 2002] the disclosure is made to enable the collection of outstanding debts imposed under a taxation law and the Commissioner consents to the disclosure.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.