TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 355 - Confidentiality of taxpayer information  

Subdivision 355-D - Disclosure of protected information that has been unlawfully acquired  

Operative provisions

SECTION 355-265   355-265   OFFENCE - DISCLOSURE OF PROTECTED INFORMATION ACQUIRED IN BREACH OF A TAXATION LAW  


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 is *protected information; and


(c) the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and


(d) the information was not acquired by the entity as a *taxation officer.

Penalty: Imprisonment for 2 years.




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