Western Australian Current Acts Western Australian Current Acts (1) The following
persons are subject to a duty of confidentiality under this section —
(a) the
Commissioner or a former Commissioner;
(b) a
delegate or former delegate of the Commissioner;
(c) an
investigator or former investigator;
(d) an
appointed representative, or former appointed representative, of the
Commissioner;
(e) any
other person to whom the information or material is disclosed under a taxation
Act;
(f) any
other person who properly or improperly gains access to the information or
material in some other way.
(2) A person who is
subject to a duty of confidentiality under this section must not record,
disclose, or make use of information or material obtained under a taxation Act
except —
(a) for
a purpose related to the administration or enforcement of the taxation Act
under which the information or material was obtained or another Act
administered by the Commissioner or under which the Commissioner exercises
statutory functions; or
(b) as
required or allowed by this Act or another law that specifically or by
necessary implication overrides the duty of confidentiality imposed by this
section; or
(c) as
authorised by the person to whose affairs the information or material relates;
or
(d) for
the purpose of proceedings, or a report of proceedings, arising out of a
taxation Act to which —
(i)
the Commissioner is a party; and
(ii)
the person to whose affairs the information or material
relates is a party.
Penalty: $20 000.
(3) This section does
not prevent —
(a) the
disclosure of information or material in connection with the investigation or
prosecution of a criminal offence to —
(i)
the Director of Public Prosecutions for a State or the
Commonwealth; or
(ii)
an officer of the police force of a State or the
Commonwealth; or
(iii)
an officer of the Australian Securities and Investment
Commission; or
(iv)
an officer of another law enforcement agency established
under State or Commonwealth law that is authorised by regulation to receive
confidential information under this paragraph;
(b) the
disclosure of information or material to an official administering a taxation
law of the Commonwealth or another State for a purpose related to the
administration of such a law;
(c) the
disclosure of information or material to —
(i)
an officer of the department of the Public Service
principally assisting the Minister to administer this Act; or
(ii)
an officer of the department of the Public Service
principally assisting the Treasurer; or
(iii)
an officer of the department of the Public Service
principally assisting in the administration of the Betting Control Act 1954 ,
the Gaming and Wagering Commission Act 1987 or the Racing and Wagering
Western Australia Act 2003 ;
(d) the
disclosure of information about the ownership, sale and capital and rental
value of property to the Valuer-General;
(e) the
disclosure of statistical or other information that could not reasonably be
expected to lead to the identification of any person to whom it relates;
(f) the
disclosure in accordance with the Unclaimed Money Act 1990 of information or
material relating to amounts paid under section 55A(1)(b);
(g) the
disclosure of information or material in other circumstances in which its
disclosure is permitted by the regulations.
(4A) A word or
expression that is defined in the Electronic Conveyancing Act 2014 section 3
has the same meaning in subsection (4B) as it has in that section.
(4B) This section does
not prevent the disclosure of information or material to the Authority, the
Commissioner, the Registrar, an ELNO or subscribers for the purpose of
enabling subscribers to complete conveyancing transactions or associated
financial transactions, or both, by means of an ELN provided and operated
under the Electronic Conveyancing Act 2014 .
(4) However,
information or material obtained by the Commissioner despite restrictions on
its disclosure imposed under some other Act remains subject to those
restrictions in the hands of the Commissioner and may only be disclosed under
subsection (2) to the extent the disclosure is consistent with those
restrictions.
(5) If information is
lawfully disclosed under this section, this section does not prevent the
further disclosure of the information, or the recording or use of the
information, for the purpose for which the disclosure was made.
(6) A court cannot
require a person who is subject to a duty of confidentiality under this
section to give evidence, or to produce a record contrary to this section
except in proceedings arising from the lawful disclosure of information.
(7) This section does
not create a right in any person to be given confidential information.
[Section 114 amended: No. 66 of 2003 s. 100; No.
31 of 2008 s. 27; No. 17 of 2010 s. 28; No. 29 of 2012 s. 44; No. 2 of 2014
s. 60; No. 37 of 2018 s. 47.]
[Modification, to section 114, to have effect
under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7,
see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 49
and endnote 1M.]
[Modification, to section 114, to have effect
under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8,
see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA))
Notice 2007 cl. 58 and endnote 1MC.]