(1) A person must not disclose any information obtained from a tax officer in accordance with section 92 unless—
S. 94(1)(a) substituted by No. 23/2022 s. 33.
(a) the disclosure is made—
(i) 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
(ii) with the consent of the Commissioner; or
S. 94(1)(b) substituted by No. 23/2022 s. 33.
(b) the disclosure is made with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person.
Penalty: 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
Note to s. 94(1)
inserted by No. 13/2013 s. 46(3).
Note
Section 130B 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.