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Taxation Administration Act 1999
93Disclosure of information to a reciprocating jurisdiction
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93 Disclosure of information to a reciprocating jurisdiction
Despite any secrecy provision in a tax law of the Territory—
(a) the commissioner may give information disclosed or obtained
under such a tax law to a tax officer of a reciprocating
jurisdiction; and
(b) a tax officer of a reciprocating jurisdiction may give information
disclosed or obtained under such a tax law to another person;
for the purposes of the administration or enforcement of a tax law of
that jurisdiction.