5Permitted disclosures

5 Permitted disclosures

The following persons are prescribed persons, for the purpose of section 77(1)(e)(x) of the Act, in respect of the disclosure of information under this section:

(a) a person who is employed in the Department and provides advice on taxation policy;

(b) an authorised officer as defined in the First Home Owner Grant Act 2000 ;

(c) an authorised officer as defined in the HomeBuilder Grants Act 2020 ;

(d) an authorised officer as defined in the Workers Rehabilitation and Compensation Act 1988 ;

(e) the Valuer-General appointed under the Valuation of Land Act 2001 ;

(f) the following persons if the disclosure is relevant to an investigation by the person of an alleged breach of Division 2B of Part VI of the Fire Service Act 1979 :

(i) the Chief Officer as defined in that Act;

(ii) an officer of the Fire Service as defined in that Act;

(g) the Commissioner, Second Commissioner, or a Deputy Commissioner under a law of the Commonwealth relating to taxation, or a person authorised to receive information on behalf of that Commissioner, Second Commissioner, or Deputy Commissioner;

(h) a body, council, committee, society, association or board that –

(i) is established under a law of the Commonwealth; and

(ii) is responsible for regulating the conduct of members of that body, council, committee, society, association or board;

(i) the Director of Consumer Affairs and Fair Trading, if the disclosure is relevant to his or her functions under the Motor Vehicle Traders Act 2011 .