Taxation Administration Act 1953

Pt IA inserted by No 123 of 1984.

S 3EB repealed by No 145 of 2010, s 3 and Sch 2 item 110, effective 17 December 2010. S 3EB formerly read:

SECTION 3EB USE BY LEGAL PRACTITIONERS OF TAX INFORMATION PROVIDED BY ASIO  
3EB(1)
Subject to this section, a person to whom tax information has been communicated under paragraph 3EA(3)(c) or subsection (2) of this section must not divulge or communicate the information to another person, or make a record of the information.

Penalty: Imprisonment for 2 years.

3EB(2)
An exception to the prohibition in subsection (1) is the communicating or divulging of the information, or the making of a record of the information, for the purposes of, or in connection with, the prosecution or proceedings mentioned in paragraph 3EA(3)(c) .

3EB(3)
A person to whom information has been communicated or divulged under paragraph 3EA(3)(c) or subsection (2) of this section must not be required to divulge or communicate the information to a court.

3EB(4)
In this section:

tax information
has the meaning given by section 3EA .

S 3EB inserted by No 161 of 1999.