Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 293

293. After Part I of the Principal Act the following Part is inserted:
                     "PART IA - ADMINISTRATION
General administration of Act

"3A. The Commissioner has the general administration of this Act. Annual
report

"3B. (1) The Commissioner shall, as soon as practicable after 30 June in each
year, prepare and furnish to the Minister a report on the working of this Act,
including-

   (a)  any breaches or evasions of Part IV; and

   (b)  any breaches of undertakings given for the purposes of sub-section 14C
        (2), of which the Commissioner has notice.

"(2) The Minister shall cause a copy of a report furnished under sub-section
(1) to be laid before each House of the Parliament within 15 sitting days of
that House after the day on which the Minister receives the report.

"(3) For the purposes of section 34C of the Acts Interpretation Act 1901 , a
report that is required by sub-section (1) to be furnished as soon as
practicable after 30 June in a year shall be taken to be a periodic report
relating to the working of this Act during the year ending on that 30 June.
Secrecy

"3C. (1) In this section, 'officer' means a person-

   (a)  who is or has been appointed or employed by the Commonwealth; or

   (b)  to whom powers or functions have been delegated by the Commissioner,
        and who, by reason of the appointment or employment or in the course
        of the employment, or by reason of, or in the course of the exercise
        of powers or the performance of functions under, the delegation, as
        the case may be, may acquire or has acquired information with respect
        to the affairs of any other person disclosed or obtained under or for
        the purposes of this Act.

"(2) Subject to sub-section (4), a person who is or has been an officer shall
not, except for the purposes of this Act or otherwise than in the performance
of the person's duties as an officer, directly or indirectly-

   (a)  make a record of any information with respect to the affairs of a
        second person; or

   (b)  divulge or communicate to a second person any information with respect
        to the affairs of a third person, being information disclosed or
        obtained under or for the purposes of this Act and acquired by the
        person by reason of the person's appointment or employment by the
        Commonwealth or in the course of such employment, or by reason of the
        delegation to the person of powers or functions by the Commissioner,
        or in the course of the exercise of such powers or the performance of
        such functions, as the case may be.
Penalty: $5,000 or imprisonment for 12 months, or both.

"(3) Except when it is necessary to do so for the purpose of carrying into
effect the provisions of a taxation law, a person who is or has been an
officer shall not be required-

   (a)  to produce in court any document made or given under or for the
        purposes of this Act; or

   (b)  to divulge or communicate to a court a matter or thing with respect to
        information disclosed or obtained under or for the purposes of
        this Act, being a document or information acquired by the person by
        reason of the person's appointment or employment by the Commonwealth
        or in the course of such employment, or by reason of the delegation to
        the person of powers or functions by the Commissioner, or in the
        course of the exercise of such powers or the performance of such
        functions, as the case may be.

"(4) Nothing in sub-section (2) shall be taken to prohibit the Commissioner, a
Second Commissioner, a Deputy Commissioner or a person authorized by the
Commissioner, a Second Commissioner or a Deputy Commissioner from
communicating any information to a person performing, as an officer, duties in
relation to a taxation law, for the purpose of enabling the person to perform
those duties.

"(5) For the purposes of sub-section (2), an officer shall be deemed to have
communicated information to another person in contravention of that
sub-section if-

   (a)  the officer communicates that information to any Minister; and

   (b)  the information was acquired by the officer otherwise than for the
        purposes of Part II.

"(6) An officer shall, if and when required by the Commissioner, a Second
Commissioner or a Deputy Commissioner to do so, make an oath or declaration,
in a manner and form specified by the Commissioner by instrument in writing,
to maintain secrecy in conformity with the provisions of this section.".