Tax Agent Services Act 2009

S 70-35 substituted by No 145 of 2010, s 3 and Sch 2 item 93, applicable to records and disclosures made on or after 17 December 2010 (whenever the information was obtained). S 70-35 formerly read:

SECTION 70-35 Secrecy  
70-35(1)
A person commits an offence if:

(a) the person:

(i) is or has been a * Board member or a member of a * committee; or

(ii) is or has been an APS employee whose services were made available to the Board by the Commissioner; or

(iii) is or has been a person appointed or employed by, or a provider of services for, the Commonwealth; and

(b) the person acquires or acquired information relating to a person in the course of, or because of, his or her duties under or in relation to this Act or the regulations; and

(c) the person:

(i) discloses the information to another person (including a Minister); or

(ii) makes a record of the information.

Penalty: Imprisonment for 2 years.

70-35(2)
However, subsection (1) does not apply if the information is disclosed or a record of the information is made:

(a) under or for the purposes of this Act or the regulations; or

(b) in the course of, or because of, the person ' s duties under or in relation to this Act or the regulations.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (2): see subsection 13.3(3) of the Criminal Code .

70-35(3)
A person mentioned in paragraph (1)(a) is not required to disclose information of a kind mentioned in paragraph (1)(b) to a court or tribunal except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.