Taxation (Interest on Overpayments and Early Payments) Act 1983

S 8 repealed by No 145 of 2010, s 3 and Sch 2 item 119, effective 17 December 2010. S 8 formerly read:

SECTION 8 SECRECY  
8(1)
In this section, " officer " means a person:

(a) who is or has been appointed or employed by the Commonwealth; or

(b) to whom powers or functions have been delegated by the Commissioner;

and who, by reason of the appointment or employment or in the course of the employment, or by reason of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act.

8(1A)
For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.

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History

S 8(1A) inserted by No 123 of 1985.

8(2)
Subject to subsection (4), an officer who, either directly or indirectly, either while he or she is, or after he or she ceases to be, an officer:

(a) makes a record of any information with respect to the affairs of a second person; or

(b) divulges or communicates to a second person any information with respect to the affairs of a third person,

being information disclosed or obtained under or for the purposes of this Act and acquired by him or her by reason of his or her appointment or employment by the Commonwealth or in the course of such employment, or by reason of the delegation to him or her of powers or functions by the Commissioner, or in the course of the exercise of such powers or the performance of such functions, as the case may be, is guilty of an offence punishable on summary conviction by a fine not exceeding $10,000 or imprisonment for a period not exceeding 2 years.

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History

S 8(2) amended by No 146 of 2001, No 43 of 1996 and No 97 of 1988.

8(2A)
Subsection (2) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of this Act or in the performance of the person ' s duties as an officer.

Note:

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

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History

S 8(2A) inserted by No 146 of 2001.

8(3)
Except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act, an officer shall not be required to produce in court any document made or given under or for the purposes of this Act, or to divulge or communicate to a court a matter or thing with respect to information disclosed or obtained under or for the purposes of this Act and acquired by him or her by reason of his or her appointment or employment by the Commonwealth or in the course of such employment, or by reason of the delegation to him or her of powers or functions by the Commissioner, or in the course of the exercise of such powers or the performance of such functions, as the case may be.

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History

S 8(3) amended by No 43 of 1996.

8(4)
Nothing in subsection (2) shall be taken to prohibit the Commissioner, a Second Commissioner, a Deputy Commissioner or a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner from communicating any information to a person performing, as an officer, duties in relation to any Act administered by the Commissioner, for the purpose of enabling the person to perform those duties.

8(5)
For the purposes of subsection (2), an officer shall be deemed to have communicated information to another person in contravention of that subsection if he or she communicates that information to any Minister.

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History

S 8(5) amended by No 43 of 1996.

8(6)
An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner, to maintain secrecy in conformity with the provisions of this section.