TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 5 - Administration
An entity commits an offence if:
(a) the entity is or was a *taxation officer; and
(b) the entity:
(i) makes a record of information; or
(ii) discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2)) or to a court or tribunal; and
(c) the information is *protected information; and
(d) the information was acquired by the first-mentioned entity as a taxation officer.
Penalty: Imprisonment for 2 years.355-25(2)
An entity (the covered entity ) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity ) if:
(a) the covered entity is the primary entity ' s *registered tax agent or BAS agent; or
(b) the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity ' s affairs relating to one or more *taxation laws; or
(ba) the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936 ) of the primary entity; or
(c) the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or
(d) the covered entity is the primary entity ' s *legal personal representative; or
(e) the covered entity is the primary entity ' s guardian where the primary entity is a minor or suffers from mental incapacity; or
(f) the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or
(g) the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity ' s behalf with respect to protected information.
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