78Prohibition on secondary disclosures of information

### 78 Prohibition on secondary disclosures of information > A person must not disclose any information obtained from a tax officer in accordance with [section 77](#GS77@EN) unless – > > > > (a) [*\[Section 78 Amended by No. 60 of 2002, s. 34, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS34@Hpa@EN) 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) [*\[Section 78 Amended by No. 60 of 2002, s. 34, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS34@Hpb@EN) 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.