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Taxation Administration Act 2007
105Protection of tax informants
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105 Protection of tax informants (1) A person who is or was a tax officer cannot be compelled to disclose to a court or any other body or person: (a) whether a tax informant provided the Commissioner with information leading to an investigation, prosecution or other proceeding; or (b) the identity of a tax informant; or (c) information provided by a tax informant. (2) In this section: tax informant means a person who gives information to the Commissioner about a contravention, or suspected contravention, of a taxation law by someone else.