Reports not to include information relating to a taxpayer's affairs

(1) Information relating to a particular taxpayer's affairs must not be included in a report under section 10 or 41 if:

(a)

the taxpayer is named, or otherwise specifically identified, in the report as the taxpayer to whom the information relates; or

(b)

it is reasonably likely that people generally (other than people to whom the taxpayer has disclosed information relating to the taxpayer's affairs) would be able to work out the identity of the taxpayer to whom the information relates.

Submissions not to be made available if they include information relating to a taxpayer's affairs

(2) A submission, or a record of a submission, that contains information relating to a particular taxpayer's affairs must not be made available under subsection 13(3) if:

(a)

the taxpayer is named, or otherwise specifically identified, in the submission or record as the taxpayer to whom the information relates; or

(b)

it is reasonably likely that people to whom the submission or record is proposed to be made available (other than people to whom the taxpayer has disclosed information relating to the taxpayer's affairs) would be able to work out the identity of the taxpayer to whom the information relates.

Note: This subsection applies even when the information relates to the submission-maker's own affairs.

Matters to be taken into account in "reasonably likely" test

(3) For the purposes of applying paragraphs (1)(b) and (2)(b) to information relating to a particular taxpayer's affairs, the context in which the information appears, and information that is otherwise publicly available, must be taken into account (as well as any other relevant matter).