(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; or

(e) to any of the following:

(i) the Ombudsman under the Ombudsman Act 1978 ;

(ii) a police officer of or above the rank of Inspector;

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

(iv) the Australian Statistician;

(v) the Auditor-General appointed under the Financial Management and Audit Act 1990 ;

(vi) 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.