31Disclosure of certain information prohibited

#### 31 Disclosure of certain information prohibited 31 Disclosure of certain information prohibited > > (1) A person must not disclose information obtained in connection with the administration or execution of this Act. > > > > Maximum penalty—100 penalty units. > > > (2) This section does not prohibit a disclosure that is made— > > > > > (a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of the person to whom the information relates, or > > > > > (b) in connection with the administration or execution of this Act or a taxation law (within the meaning of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)), including for the purpose of any legal proceedings arising out of this Act or a taxation law or a report of any such proceedings, or > > > > > (c) to the Commissioner of Taxation holding office under a law of the Commonwealth, or a person authorised by the Commissioner of Taxation. > > **s 31:** Rep 1997 No 30, Sch 1 \[8\]. Ins 2001 No 22, Sch 5 \[4\]. Am 2025 No 37, Sch 8\[18\].