102Prohibition on certain disclosures of information by tax

102 Prohibition on certain disclosures of information by tax officers (1) A person who is or was a tax officer must not disclose confidential information, except as permitted under this Part. (2) The following disclosures are permitted: (a) a disclosure made in the course of official functions for purposes related to the administration or enforcement of a taxation law; (b) a disclosure to a corresponding authority, or a person authorised by the corresponding authority to receive the disclosure, of information relevant to the administration or enforcement of a corresponding law; (ba) a disclosure to the Commonwealth in relation to the payment of a royalty amount under the Mineral Royalties Act 2024 by a holder of a mining tenement on Aboriginal land, as defined in section 3(1) of the Aboriginal Land Rights (Northern Territory) Act 1976 (Cth); (bb) a disclosure to the Commonwealth Grants Commission (CGC) established under the Commonwealth Grants Commission Act 1973 (Cth), or a third party designated by the CGC, in relation to information requested by the CGC; (c) a disclosure to: (i) the Auditor-General; or (ii) the Ombudsman; or (iii) an officer of the Agency; or (iv) the Registrar of Motor Vehicles; or (v) the Valuer-General; (d) a disclosure to a law enforcement agency;

Taxation Administration Act 2007 53 (e) a disclosure made to, or with the express or implied consent of, the person to whom the confidential information relates or a person who appears to be the agent of that person; (f) a disclosure authorised under the regulations.