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Taxation Administration Act 1997
79Disclosure in court
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79 Disclosure in court
A person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration or execution of a taxation law unless –
(a) it is necessary to do so for the purposes of the administration or execution of a taxation law; or
(b) the requirement is made to enable a person referred to in section 77(1)(e) to exercise a power conferred or perform a function imposed on the person by law.