Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision C - Miscellaneous  

SECTION 8XA   8XA   UNAUTHORISED ACCESS TO TAXATION RECORDS  


A person must not take action with the intention of obtaining information about another person's affairs that:


(a) is contained in records in the possession of the Commissioner; and


(b) is held or was obtained by the Commissioner under or for the purposes of a taxation law;

unless the person takes the action:


(c) under the Freedom of Information Act 1982 ; or


(d) in accordance with the processes of a court or the Tribunal; or


(e) in the course of exercising powers or performing functions under or in relation to a taxation law.

Penalty: 100 penalty units or imprisonment for 2 years, or both.





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