8Officers to observe secrecy

#### 8 Officers to observe secrecy (1) In this section, officer means a person who is or has been appointed or employed by the Commonwealth or by a State, and who, by reason of that appointment or employment, or in the course of that employment, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under the provisions of this Act. (1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth. (2) Subject to this section, an officer shall not, either directly or indirectly, either while he is, or after he ceases to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of another person acquired by the officer as mentioned in subsection (1). (2A) Subsection (2) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, in the performance of the person’s duties as an officer. > Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code. (3) An officer shall not be required to produce in court a return, assessment or notice of assessment made or given for the purposes of this Act, or to divulge or communicate to a court a matter or thing coming under his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act. (4) Nothing in this section prevents the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, from communicating any information to: (b) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; (c) a person performing, in pursuance of an appointment or employment by the Commonwealth, a duty arising under an Act administered by the Commissioner, for the purpose of enabling that person to carry out that duty; (e) the Secretary to the Department of Primary Industry; (f) the Australian Statistician; or (g) the Comptroller‑General of Customs. > Note: A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code. (5) A person to whom information is communicated under subsection (4) and a person or employee under his control are, in respect of that information, entitled to rights and privileges and subject to obligations and liabilities under subsections (2) and (3) as if they were officers. (6) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in the manner and form prescribed, to maintain secrecy in conformity with the provisions of this section. Penalty: $10,000 or imprisonment for 2 years.