NTIn ForceAct
Taxation Administration Act 2007
104Compellability of disclosure before court
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104 Compellability of disclosure before court A person who is or was a tax officer cannot be compelled to disclose (or to produce a document containing) confidential information to a court unless the disclosure is necessary for the administration or enforcement of a taxation law.
Division 3 Collection of information for disclosure to Commonwealth Taxation Administration Act 2007 54