A person is not to be required:
(a) to produce to a court any document that:
(i) contains protected information; and
(ii) was made or given under, or for the purposes of, this Act; and
(iii) was obtained by the person in the course of the person's official employment; or
(b) to disclose to a court any protected information that the person obtained in the course of the person's official employment;
unless the production or disclosure is necessary for the purpose of giving effect to a taxation law or an Australian business law.