TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 5 - Administration
An entity commits an offence if:
(a) the entity:
(i) makes a record of information; or
(ii) discloses information to another entity (other than the entity to whom the information relates or that entity ' s agent in relation to the information) or to a court or tribunal; and
(b) the information was acquired by the first-mentioned entity under an exception in this Subdivision or in Subdivision 355-B (except subsection 355-65(1) operating in relation to item 7 in the table in subsection 355-65(4) ); and
(c) the first-mentioned entity did not acquire the information as a *taxation officer.
Penalty: Imprisonment for 2 years.
This section also covers information acquired by an entity (other than as a taxation officer) before the commencement of this section under certain repealed or amended provisions: see item 124 of Schedule 2 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 .