Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZZB

    If a person (the discloser ) makes a disclosure of information that qualifies for protection under this Part, the discloser or any other person is not to be required:

  (a)   to disclose to a court or tribunal:

  (i)   the identity of the discloser; or

  (ii)   information that is likely to lead to the identification of the discloser; or

  (b)   to produce to a court or tribunal a document containing:

  (i)   the identity of the discloser; or

  (ii)   information that is likely to lead to the identification of the discloser;

except where:

  (c)   it is necessary to do so for the purposes of giving effect to this Part; or

  (d)   the court or tribunal thinks it necessary in the interests of justice to do so.

Note:   A discloser may also be able to apply to the court or tribunal, in accordance with the rules of the court or tribunal, for an order protecting the discloser's identity.