Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 96

(1)     The Commissioner may disclose information obtained under or in relation to the administration of a tax law that does not and is not likely to—

        (a)     directly or indirectly identify a particular taxpayer; or

        (b)     disclose matters concerning the personal affairs of a particular taxpayer.

(2)     The Commissioner may disclose statistical information that does not satisfy subsection (1) if—

        (a)     the reason that a taxpayer or his or her affairs might be identified is that there are few taxpayers in particular categories; and

        (b)     the Commissioner is satisfied that it is in the public interest to disclose that information.