S 3EB repealed by No 145 of 2010, s 3 and Sch 2 item 110, effective 17 December 2010.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
Subject to this section, a person to whom tax information has been communicated under paragraph
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.
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
A person to whom information has been communicated or divulged under paragraph
or subsection (2) of this section must not be required to divulge or communicate the information to a court.
In this section:
tax information has the meaning given by section