Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Any person who is or has been:
(a) an employer; or
(b) a person employed by, or performing services for, an employer;
must not, directly or indirectly, divulge or communicate to a second person any information in relation to the affairs of a third person, being information disclosed or obtained under or for the purposes of this Part and acquired by the person because of, or in the course of, the performance of the employer's duties under this Part.
(2) Subsection (1) does not apply if the information is divulged or communicated for the purposes of this Part or otherwise in connection with the performance of the employer's duties under this Part or in connection with the carrying on of the employer's affairs.
(2A) Subsection (1) does not apply if the information is notified to the Commissioner under subsection 389 - 30(1) in Schedule 1 to the Taxation Administration Act 1953 (about voluntary reporting by employers) .
(3) Strict liability applies to the element of an offence against subsection (1) that a disclosure or obtaining of information is a disclosure or obtaining under or for the purposes of this Part.