Commonwealth Numbered Acts

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A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 - SECT 55

Use etc. of information relating to another person
(1)
A person is guilty of an offence if:

(a)
the person uses, makes a record of, or discloses or communicates to any person, any information that relates to the affairs of another person and that was acquired by the person in the performance of a function or obligation, or in the exercise of a power, under this Part; and

(b)
the use, making of the record, disclosure or communication was not carried out in the performance of the function or obligation, or in the exercise of the power.

Maximum penalty: Imprisonment for 2 years.

Application of the Criminal Code

(2)
Chapter 2 of the Criminal Code applies to the offence under subsection (1).



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