Tax Agent Services Act 2009
A person commits an offence if:
(a) the person:
(i) makes a record of information; or
(ii) discloses information to another person (other than a person to whom the information relates or the person ' s *agent in relation to the information) or to a court or tribunal; and
(b) the information was acquired by the first-mentioned person under an exception in section 70-40 or in this section; and
(c) the first-mentioned person did not acquire the information in the course of, or because of, his or her duties under or in relation to this Act or the regulations.
Penalty: Imprisonment for 2 years.Consent is not a defence 70-45(2)
It is not a defence to a prosecution for an offence against subsection (1) that the entity to whom the information relates has consented to:
(a) the making of the record; or
(b) the disclosure of the information. Exceptions 70-45(3)
Subsection (1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection (1) or 70-35(1) ).
A defendant bears an evidential burden in relation to the matters in subsection (3): see subsection 13.3(3) of the Criminal Code .70-45(4)
Subsection (1) does not apply if:
(a) the information was originally disclosed under an exception in section 70-40 for a purpose specified in that exception (the original purpose ); and
(b) the information was acquired by the person under this section or an exception in section 70-40 ; and
(c) the record or disclosure is made by the person for the original purpose, or in connection with the original purpose.
A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code .70-45(5)
Without limiting subsection (4), a record or disclosure is made by the person in connection with the original purpose if the record or disclosure is for purposes of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose. Limit on on-disclosure to courts or tribunals 70-45(6)
A person is not to be required to disclose to a court or tribunal information that was acquired by the person under this section, except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.
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