(1) A person must not disclose any protected information obtained in accordance with section 50(4) unless—
(a) the disclosure is made to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue; and
(b) the Commissioner consents to the disclosure.
Penalty: 60 penalty units.
(2) For the purposes of the Freedom of Information Act 1982 , information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.
S. 50B inserted by No. 84/2008 s. 21.