79EDisclosure of information

### 79E Disclosure of information > [*\[Section 79E Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS35@EN) > > > (1)  A State Commissioner and a State authorised person may disclose any information relating to the affairs of a person obtained under this Part to any of the following: > > > > > > (a) the Commissioner, Second Commissioner or a Deputy Commissioner under any law of the Commonwealth relating to taxation, or to any person authorised by that Commissioner, Second Commissioner or Deputy Commissioner; > > > > > > > (b) the Commissioner or any other officer of any State or Territory of the Commonwealth administering any law of the State or Territory relating to taxation, or to any person authorised by that Commissioner or other officer; > > > > > > > (c) [*\[Section 79E Subsection (1) amended by No. 26 of 2004, Sched. 2, Applied:01 Nov 2004\]*](/view/html/inforce/2004-11-01/act-2004-026#JS2@Ja3@GC1@EN) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) a person or body specified in [section 77(1)(e)](#GS77@Gs1@Hpe@EN) . > > > > > > > (d) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (e) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (f) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (g) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (h) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (i) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (j) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (k) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > > > > > (l) [*\[Section 79E Subsection (1) amended by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpa@EN) [*\[Section 79E Subsection (1) amended by No. 8 of 2008, s. 43, Applied:02 May 2008\]*](/view/html/inforce/2008-05-02/act-2008-008#GS43@EN) .  .  .  .  .  .  .  .   > > > (2)  If a State Commissioner consents to the disclosure of any information relating to the affairs of a person obtained under this Part by a corresponding Commissioner, the corresponding Commissioner and corresponding authorised person may, subject to any terms of the consent, disclose the information – > > > > > > (a) to any person referred to in [subsection (1)](#GS79E@Gs1@EN) ; and > > > > > > > (b) to any person to whom he or she is permitted under the corresponding law to disclose information obtained under the corresponding law. > > > (3)  If a corresponding Commissioner consents to the disclosure of any information relating to the affairs of a person obtained under a corresponding law by a State Commissioner, the State Commissioner and a State authorised person may, subject to any terms of the consent, disclose the information – > > > > > > (a) to any person referred to in [subsection (1)](#GS79E@Gs1@EN) ; and > > > > > > > (b) to any person to whom he or she is permitted under a State Taxation Act to disclose information obtained under that State Taxation Act. > > > (4)  [*\[Section 79E Subsection (4) omitted by No. 36 of 2004, s. 46, Applied:01 Dec 2004\]*](/view/html/inforce/2004-12-01/act-2004-036#GS46@Hpb@EN) .  .  .  .  .  .  .  .