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TAXATION ADMINISTRATION ACT 2001 - SECT 111
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. Penalty— 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 public revenue;
or
(ii) a resources law; or
(e) in relation to any legal proceeding under a
tax law; or
(f) to the Treasurer or an officer of the department, if the
disclosure is— (i) for developing or monitoring public revenue policies; or
(ii) for administering the Financial Accountability Act 2009 , section 21 ; or
(iii) permitted under a law; 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—
"resources law" includes the
Mineral and Energy Resources (Common Provisions) Act 2014 .
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