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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 30

Protection of confidentiality of information

             (1)  This section restricts what a * person (the entrusted person ) may do with * protected information, or * protected documents, that the person has obtained in the course of * official employment.

             (2)  The * entrusted person:

                     (a)  must not make a record of * protected information; and

                     (b)  must not disclose it to anyone else;

if the recording or disclosure is not done in accordance with subsection (3).

Penalty:  Imprisonment for 2 years.

             (3)  It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

                     (a)  the recording or disclosure is for the purposes of this Act;

                     (b)  the recording or disclosure happens in the course of the performance of the duties of the * entrusted person's * official employment;

                     (c)  the entrusted person is the * Registrar and the disclosure is to:

                              (i)  an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or

                             (ii)  the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or

                            (iii)  another * person for the purpose of that other person carrying out functions under a * taxation law; or

                            (iv)  the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or

                            (vi)  the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or

                           (vii)  the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

                          (viii)  a prescribed body for the prescribed purposes;

                     (d)  the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:

                              (i)  an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or

                             (ii)  the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or

                            (iii)  another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or

                            (iv)  the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or

                             (v)  the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

                            (vi)  a prescribed body for the prescribed purposes;

                     (e)  the entrusted person is the Registrar and the disclosure:

                              (i)  is of information relating to an individual who is, or who has been, registered as an * entity's representative in the * Australian Business Register; and

                             (ii)  is for the purposes of facilitating the entity's electronic dealings with * government entities or for maintaining details in the Register.

Note:          A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative's registration.

             (4)  Subsection (3) does not authorise the disclosure of information to:

                     (a)  a Commonwealth Minister; or

                     (b)  a Minister of a State or Territory; or

                     (c)  an elected member of a body established under a law of a State or Territory.

             (5)  Except where it is necessary to do so for the purpose of giving effect to a * taxation law, the * entrusted person is not to be required:

                     (a)  to produce any * protected document to a court; or

                     (b)  to disclose * protected information to a court.

             (6)  In this section:

"disclose" means divulge or communicate.



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