TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 5 - Administration
An entity commits an offence if:
(a) 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 that entity ' s agent in relation to the information) or to a court or tribunal; and
(b) the information is *protected information; and
(c) the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and
(d) the information was not acquired by the entity as a *taxation officer.
Penalty: Imprisonment for 2 years.
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