A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)

Part 4 - ATO clients who qualify for bonus payment  

Division 8 - Miscellaneous  

55   Use etc. of information relating to another person  

(1)    
A person (the first person ) is guilty of an offence if:

(a) the first person uses, makes a record of, or discloses or communicates to any person, any information that relates to the affairs of another person; and

(b) the information is information that was acquired by the first person in the performance of a function or obligation, or in the exercise of a power, under this Part; and

(c) the use, making of the record, disclosure or communication was not carried out in the performance of the function or obligation, or in the exercise of the power.

Maximum penalty: Imprisonment for 2 years.

(2)    
Strict liability applies to paragraph (1)(b).