(1) The Commissioner may collect reportable information by requiring a person providing information for the purposes of a function carried out under a taxation law to provide the reportable information.
(2) Without limiting subsection (1), the Commissioner may require reportable information to be provided in connection with the lodgment of an instrument, return or form, or the making of an application under a taxation law.
(3) Nothing in this section limits the circumstances in which the Commissioner may collect reportable information.
Division 3—Secrecy