INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 6A - Deductions from certain repayments of farm management deposits  

Note:

In addition to the obligations imposed on financial institutions in relation to farm management deposits under this Division, they are required to report information about such deposits to the Department of Primary Industries and Energy under section 264AA .

SECTION 221ZXL  

221ZXL   SECRECY  
A person who is or has been an officer of the Department of Primary Industries and Energy must not, directly or indirectly, except for the purposes of section 221ZXE , make a record of, or divulge or communicate to any person, any information with respect to the affairs of another person acquired by the person in the exercise of his or her powers, or the performance of his or her duties or functions, under section 221ZXE .

Penalty: Imprisonment for 6 months.