SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 2 - Information gathering

SECTION 110 (Repealed by 101 of 2006)   PROTECTION OF CONFIDENTIALITY OF INFORMATION  

110(1)  [Treatment of protected information]  

This section restricts what a person ( ``the entrusted person'' ) may do with protected information, or protected documents, that the person has obtained in the course of official employment.

110(2)  [Recording and disclosure prohibited]  

The entrusted person must not make a record of protected information and must not disclose it to anyone else.

Penalty: Imprisonment for 2 years.

110(3)  [Exceptions to prohibition]  

Each of the following is an exception to the prohibition in subsection (2):

(a)  the recording or disclosure is for the purposes of the sales tax law;

(b)  the recording or disclosure happens in the course of the official employment of the entrusted person;

(c)  the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:

(i) the Comptroller-General of Customs; or

(ii) another person for the purpose of that other person carrying out functions under a taxation law; or

(iii) the Administrative Appeals Tribunal in connection with proceedings under a taxation law;

(d)  the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is made to:

(i) the Comptroller-General of Customs; or

(ii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner;

(e)  the disclosure of information relating to goods to which section 15A of the Sales Tax (Exemptions and Classifications) Act 1992 applies:

(i) by a person authorised by the Commissioner or a Deputy Commissioner; and

(ii) to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of such goods.

110(4)  [Disclosure to a Minister]  

None of the exceptions in subsection (3) applies if the information is disclosed to a Minister.

110(5)  [No requirement to disclose to court]  

Except where it is necessary to do so for the purpose of giving effect to the sales tax law, the entrusted person is not to be required:

(a)  to produce any protected document to a court; or

(b)  to disclose protected information to a court.

110(5A)  [``Information relating to goods'' defined]  

For the purposes of paragraph 3(e), ``information relating to goods'' means the following:

(a)  the identity of parties to dealings with the goods;

(b)  the amount for which the goods are sold;

(c)  the taxable value of the goods;

(d)  the amount of tax paid, or payable, in respect of the goods and the identity of the person liable for the tax;

(e)  details of any credits to which a person is entitled in respect of the goods and the identity of that person.

110(6)  [Interpretation]  

In this section:

``disclose'' means divulge or communicate;

``official employment'' means:

(a)  appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or

(b)  the exercise of powers or performance of functions under a delegation by the Commissioner;

``protected document'' means any document made or given under, or for the purposes of, the sales tax law (for example, a return or notice of assessment);

``protected information'' means information that meets all the following conditions:

(a)  it relates to the affairs of a person other than the entrusted person;

(b)  it was obtained by the entrusted person, or by any other person, in the course of official employment;

(c)  it was disclosed or obtained under the sales tax law.

``State or Territory officer'' means a person holding an office prescribed for the purposes of this definition.