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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZW

Confidentiality of whistleblower's identity

  (1)   A person (the first person ) commits an offence if:

  (a)   another person (the discloser ) makes a disclosure of information (the qualifying disclosure ) that qualifies for protection under this Part; and

  (b)   the first person discloses any of the following (the confidential information ):

  (i)   the identity of the discloser;

  (ii)   information that is likely to lead to the identification of the discloser; and

  (c)   the confidential information is information that the first person obtained directly or indirectly because of the qualifying disclosure; and

  (d)   the disclosure referred to in paragraph   (b) is not authorised under subsection   (2).

Penalty:   Imprisonment for 6 months or 60 penalty units, or both.

  (2)   A disclosure referred to in paragraph   (1)(b) is authorised under this subsection if it:

  (a)   is made to the Commissioner; or

  (b)   is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979 ); or

  (c)   is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part; or

  (d)   is made to a person or body prescribed by the regulations for the purposes of this paragraph; or

  (e)   is made with the consent of the discloser.

  (3)   Subsection   (1) does not apply if:

  (a)   the disclosure referred to in paragraph   (1)(b):

  (i)   is not of the identity of the discloser; and

  (ii)   is reasonably necessary for the purposes of investigating misconduct, or an improper state of affairs or circumstances, to which the qualifying disclosure relates; and

  (b)   the first person takes all reasonable steps to reduce the risk that the discloser will be identified as a result of the disclosure referred to in paragraph   (1)(b).

Note:   A defendant bears an evidential burden in relation to the matter in subsection   (3): see subsection   13.3(3) of the Criminal Code .


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