Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 37

Definitions

  (1)   In this section:

"person to whom this section applies" means a person who is or was:

  (a)   the Inspector - General; or

  (b)   a member of the Inspector - General's staff.

"protected document" means a document that:

  (a)   is obtained or made by a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and

  (b)   contains information relating to an entity's affairs.

"protected information" means information that:

  (a)   is disclosed to, or obtained by, a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and

  (b)   relates to an entity's affairs.

Protected information may be recorded or disclosed only for purposes of this Act

  (2)   A person to whom this section applies commits an offence if:

  (a)   the person:

  (i)   makes a copy or other record of any protected information or of all or part of any protected document; or

  (ii)   discloses any protected information to another person or to a court or tribunal; or

  (iii)   produces all or part of a protected document to another person or to a court or tribunal; and

  (b)   in doing so, the person is not acting in the course of performing or exercising functions, powers or duties under or in relation to this Act.

Penalty:   Imprisonment for 2 years.

Courts generally cannot require protected information to be disclosed etc.

  (3)   A person to whom this section applies cannot be required to:

  (a)   disclose any protected information to a court or tribunal; or

  (b)   produce all or part of a protected document to a court or tribunal;

unless that disclosure or production is necessary for the purpose of carrying into effect the provisions of this Act.