Data-matching Program (Assistance and Tax) Act 1990

PART 2 - DATA-MATCHING  

SECTION 15   CONFIDENTIALITY  

15(1)   [Record or disclosure by officer]  

An officer of an agency who has information only because of performing functions or duties under this Act, must not make a record of, or disclose, any of the information.

Penalty: Imprisonment for 2 years.

15(1A)   [Application]  

Subsection (1) does not apply if the information is recorded or disclosed:

(a) in the course of carrying out functions or duties under this Act; or

(b) with the consent of the person to whom the information relates.

15(2)   [Law re recording or disclosure]  

Where:

(a) an officer of a source agency has information because of Step 1, 4 or 6 in a data matching cycle; and

(b) there is a law that relates to the recording or disclosure by the officer of information obtained by the officer (however the law is expressed);

that law applies to the information referred to in paragraph (a).

15(3)   [Notice]  

A law referred to in subsection (2) does not prevent the giving of a notice under section 11.

15(4)   [Officer of tax agency]  

For the purposes of this section, the Commissioner of Taxation is an officer of the tax agency.