(1) The CEO may enter
into an arrangement with the Commissioner of State Revenue for the purpose of
sharing information held by either of them that is relevant to liability for
or payment of the levy or is otherwise connected with the levy.
(2) Under an
information sharing arrangement, each party to the arrangement is, despite any
other provision of this Act or other law of the State, authorised —
(a) to
request and receive information held by the other party to the arrangement;
and
(b) to
disclose information to the other party or a person specified in the
arrangement, but only to the extent that the information is sought or
disclosed to assist in the administration and collection of the levy.
(3) This section does
not limit the operation of any law under which the CEO or the Commissioner of
State Revenue is authorised or required to disclose information to another
person or body.