Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 91

    (1)     A person who is or was a tax officer must not disclose any information obtained under or in relation to the administration or execution of a taxation law, except as permitted by this Part.

Penalty:     100 penalty units.

Note to s. 91(1)
inserted by No. 13/2013 s. 46(2).

Note

Section 130A applies to an offence against this subsection.

    (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. 92 (Heading) inserted by No. 41/2013 s. 49.

S. 92 amended by No. 88/2005 s. 110(2) (ILA s. 39B(1)).