Victorian Current Acts Victorian Current ActsA person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration or execution of a taxation law except—
(a) if it is necessary to do so for the purposes of the administration or execution of a taxation law; or
(b) if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.
Pt 9 Div. 4 (Heading and s. 95AA) inserted by No. 47/2020 s. 65.
Division 4—Property clearance certificates