(1)  A tax officer may disclose information obtained under or in relation to the administration of a taxation law –

(a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or

(b) in connection with the administration or enforcement of a taxation law or a law of another State or Territory of the Commonwealth relating to taxation; or

(c) for the purpose of any legal proceedings arising out of a taxation law or a report of those proceedings; or

(d) in accordance with a requirement imposed under any Act other than the Right to Information Act 2009 ; or

(e) to any of the following:

(i) the Ombudsman under the Ombudsman Act 1978 ;

(ia) the Recorder of Titles, within the meaning of the Land Titles Act 1980 ;

(ii) a commissioned police officer;

(iii) the State Archivist under the Archives Act 1983 ;

(iv) the Australian Statistician;

(v) the Auditor-General appointed under the Audit Act 2008 ;

(vi) the Australian Securities and Investments Commission (ASIC);

(vii) the Australian Crime Commission;

(viii) the Australian Federal Police;

(ix) a police officer, above the rank of inspector, of the police force of another State, or a Territory, of the Commonwealth;

(x) a prescribed person.

(2)  The Commissioner may disclose information obtained under or in relation to the administration of a taxation law unless that information is likely to identify a particular taxpayer.