Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 4 - Prescribed taxation offences  

SECTION 8ZK  

8ZK   PROTECTION OF WITNESSES  

A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled:

(a) to disclose:

(i) the fact that the witness received any information;

(ii) the nature of any information received by the witness; or

(iii) the name of any person from whom the witness received any information; or

(b) if the witness is an officer, to produce any reports:

(i) made or received by the witness confidentially in the witness' official capacity; or

(ii) containing confidential information.