106Required disclosures of information

106 Required disclosures of information (1) An Agency must, at the request of the Commissioner, disclose to the Commissioner information held by the Agency relevant to the administration or enforcement of a taxation law. The Commissioner might require an Agency to provide its client database so that the Commissioner may use the information in data matching procedures for the purpose of detecting undisclosed tax liabilities. (2) This section prevails over a law that is inconsistent with it. (3) Information must be provided to the Commissioner under this section free of charge. (4) In this section: Agency includes a statutory corporation that is declared to be a Government owned corporation by the Act by which it is incorporated or continued in existence. Division 3 Collection of information for disclosure to Commonwealth