Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 113

Refusal of disclosure of particular information

113 Refusal of disclosure of particular information

(1) A person engaged in the administration or enforcement of a tax law can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding—
(a) confidential information; or
(b) whether or not the person has received particular confidential information; or
(c) the identity of the source of particular confidential information.
(2) Subsection (1) does not apply to a proceeding for the administration or enforcement of a tax law.



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