Queensland Consolidated Acts

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Disclosure of confidential information

111 Disclosure of confidential information

(1) An official must not disclose confidential information acquired by the official in the official’s capacity to anyone else other than under this part.
Maximum penalty—100 penalty units.
(2) The commissioner may disclose personal confidential information—
(a) to the person to whom the information relates or, if either of the following apply, to someone else—
(i) with the consent, express or implied, of the person to whom the information relates;
(ii) the commissioner reasonably believes is acting for the person to whom the information relates; or
(b) if the disclosure is expressly permitted or required under another Act; or
(c) to the extent necessary to perform the commissioner’s functions under or in relation to the administration or enforcement of a tax law or another law administered by the commissioner; or
(d) to a person for the administration or enforcement of—
(i) a recognised law or another law about taxation revenue; or
(ii) a royalty law; or
(e) in relation to any legal proceeding under a tax law; or
(f) to the Treasurer or an officer of the department for—
(i) developing or monitoring taxation policies; or
(ii) administering the Financial Accountability Act 2009 , section 21 ; or
(g) to the chief executive of a department or a local government for keeping a record relating to the ownership, sale or value of interests in property; or
(h) to the registrar of the State Penalties Enforcement Registry, appointed under the State Penalties Enforcement Act 1999 , for the administration or enforcement of that Act.
(3) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the commissioner may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding).
(4) Also, the commissioner may disclose other confidential information to any person, or for any purpose, the commissioner is satisfied is appropriate in the circumstances.
(5) The commissioner’s decision not to disclose confidential information is a non-reviewable decision.
(6) This section does not create a right in any person to be given confidential information.
(7) In this section—

"royalty law" means an Act administered by the Minister providing for payment of a royalty.

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