A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 2 - Confidentiality  

SECTION 165   Offence: soliciting disclosure of protected information  

165(1)    

If:

(a) a person (the first person ) solicits the disclosure of protected information from an officer or another person; and

(b) the disclosure would be in contravention of this Division; and

(c) the first person knows or ought reasonably to know that the information is protected information;

the first person commits an offence (whether or not any protected information is actually disclosed) punishable on conviction by imprisonment for a term not exceeding 2 years.

165(2)    

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