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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 22

Information that would be prejudicial to the public interest

Minister's power to certify that disclosure of information would be prejudicial

(1) The Minister may give the Inspector-General a certificate stating that the disclosure of information relating to a specified matter would:

(a)
prejudice the security, defence or international relations of the Commonwealth; or

(b)
prejudice negotiations relating to a treaty or other international agreement; or

(c)
be contrary to a treaty or other international agreement; or

(d)
prejudice relations between the Commonwealth and a State or Territory; or

(e)
involve the disclosure of deliberations or decisions of the Cabinet or of a Committee of the Cabinet; or

(f)
involve the disclosure of deliberations or advice of the Executive Council; or

(g)
prejudice the prevention, investigation or prosecution of an offence against any law; or

(h)
prejudice the prevention or investigation of, or the conduct of proceedings for recovery of civil penalties brought with respect to, other contraventions of any law; or

(i)
be contrary to an order of a court or tribunal; or

(j)
be contrary to the public interest for any other reason that could form the basis for a claim in a judicial proceeding that information relating to the matter should not be disclosed or documents relating to the matter should not be produced; or

(k)
endanger the safety of any person; or

(l)
prejudice the revenue of the Commonwealth.

Certificates may have effect for information-gathering powers and/or reporting obligations

(2) A certificate may be expressed to have effect for the purposes of either or both of the following:

(a)
the Inspector-General's information-gathering powers;

(b)
the Inspector-General's reporting obligations.

However, a certificate based on the ground referred to in paragraph (1)(l) must only be expressed to have effect for the purposes of the Inspector-General's reporting obligations.

Effect of certificate on information-gathering powers

(3) The following provisions apply while a certificate that is expressed to have effect for the purposes of the Inspector-General's information-gathering powers is in force:

(a)
a submission, or a record of a submission, that contains information relating to the matter specified in the certificate must not be made available under subsection 13(3);

(b)
a person must not be requested or required under section 14 or 15 to give information, produce documents, or answer questions, relating to the matter specified in the certificate;

(c)
any request or requirement made under section 14 or 15 before the certificate was given ceases to have effect, so far as it relates to the matter specified in the certificate.

Effect of certificate on reporting obligations

(4) While a certificate that is expressed to have effect for the purposes of the Inspector-General's reporting obligations is in force, information relating to the matter specified in the certificate must not be included in a report under section 10 or 41.



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