95Tax officers to respect confidentiality

95 Tax officers to respect confidentiality (1) A person who is or has been a tax officer must not, otherwise than in the exercise of the person’s duties as a tax officer, make a record of any confidential information about another person. (2) A person who is or has been a tax officer must not disclose any information obtained under or in relation to the administration of a tax law, except as permitted by this part. (3) The commissioner may require a tax officer to make an oath or affirmation, in a way specified by the commissioner in writing, to maintain secrecy in accordance with this section. (4) For subsection (2), information disclosed to the commissioner by a person exercising a function under a law of the Commonwealth, a State or another Territory in relation to taxation is information obtained under this Act.