Victorian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 1997 - SECT 94

Prohibition on secondary disclosures of information

    (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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback