A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
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PROVISIONS RELATING TO INFORMATION
Division 2
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Confidentiality
SECTION 163
Offence
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unauthorised obtaining of protected information
163(1)
If:
(a) a person intentionally obtains information; and
(b) the person is not authorised under the family assistance law to obtain the information; and
(c) the person knows or ought reasonably to know that the information is protected information;
163(2)
Strict liability applies to the element of an offence against subsection (1) that a person not authorised to do something is not authorised under the family assistance law to do that thing.
If:
(a) a person intentionally obtains information; and
(b) the person is not authorised under the family assistance law to obtain the information; and
(c) the person knows or ought reasonably to know that the information is protected information;
the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.
View history note
Hide history note163(2)
Strict liability applies to the element of an offence against subsection (1) that a person not authorised to do something is not authorised under the family assistance law to do that thing.