(1) This section restricts what a person (the entrusted person ) may do with
protected information, or protected documents, that the person has obtained in
the course of official employment.
(2) The entrusted person:
- (a)
- must not make a record of
protected information; and
- (b)
- must not disclose it to anyone else;
if the recording or disclosure is not in accordance with subsection (3).
Maximum penalty: Imprisonment for 2 years.
- Note: Chapter 2 of the
Criminal Code sets out the general principles of criminal responsibility.
(3) It is not an offence against subsection (2) if any of the following
apply to the recording or disclosure:
- (a)
- the recording or disclosure is for
the purposes of this Act or an entitlement Act;
- (b)
- the recording or disclosure happens in the course of the performance of
the duties of the entrusted person's official employment;
- (c)
- the entrusted person is the Commissioner or a Deputy Commissioner and the
disclosure is to:
- (i)
- the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905 ; or
- (ia)
- an officer of the ACCC and is of information that is related to fuel
sales grants and is to be used for the purposes of Part V or VB of the
Trade Practices Act 1974 ; or
- (ii)
- another person for the purpose of that other person carrying out
functions under a taxation law; or
- (iii)
- the Administrative Appeals Tribunal in connection with proceedings under
a taxation law;
- (d)
- the disclosure is by a person authorised by the Commissioner or a Deputy
Commissioner to disclose the information and the disclosure is to:
- (i)
- the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905 ; or
- (ia)
- an officer of the ACCC and is of information that is related to fuel
sales grants and is to be used for the purposes of Part V or VB of the
Trade Practices Act 1974 ; or
- (ii)
- another person for the purpose of that other person carrying out
functions under a taxation law.
- Note: A defendant bears an evidential burden in relation to a matter in
subsection (3)—see subsection 13.3(3) of the Criminal Code .
(4) Subsection (3) does not authorise the disclosure of information to a
Minister.
(5) In this section:
"ACCC" means the Australian Competition and Consumer Commission.
"disclose" means divulge or communicate.
"official employment" means:
- (a)
- appointment or employment by the Commonwealth, or the performance of
services for the Commonwealth; or
- (b)
- the exercise of powers or performance of functions under a delegation by
the Commissioner.
"protected document" means any document made or given under, or for the
purposes of, this Act or an entitlement Act.
"protected information" means information that meets all the following
conditions:
- (a)
- it relates to the personal information of a person other than the
entrusted person;
- (b)
- it was obtained by the entrusted person, or by any other person, in the
course of official employment;
- (c)
- it was disclosed or obtained for the purposes of this Act or an
entitlement Act.
"taxation law" has the same meaning as in section 995-1 of the
Income Tax Assessment Act 1997 .
Commonwealth Numbered Acts