103Obligations of persons (other than tax officers) who gain

103 Obligations of persons (other than tax officers) who gain access to confidential information (1) A person (other than a tax officer) who gains access to confidential information as a result of its lawful disclosure under this Part must not disclose the information except: (a) as may be necessary for the purposes for which the disclosure was made; or (b) as authorised by the Commissioner. An officer of another jurisdiction to whom information is disclosed for purposes related to the administration or enforcement of a corresponding law must not disclose the information except as may be necessary for those purposes (unless the Commissioner authorises disclosure for some other purpose). (2) A person who gains unauthorised access to confidential information must not disclose the information except as may be authorised by the Commissioner. Example for subsection (2) A cleaner comes across a document containing confidential information in the course of cleaning a tax officer's office or a person other than the intended recipient receives a misdirected fax or email containing confidential information.