A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 2 - Confidentiality  

SECTION 164   Offence - unauthorised making a record of, disclosure of or use of protected information  

164(1)    

If:

(a) a person intentionally:

(i) makes a record of; or

(ii) discloses to any other person; or

(iii) otherwise makes use of;

information; and

(b) the person is not authorised or required under:

(i) the family assistance law; or

(ii) the Social Security Act 1991 ; or

(iii) the Social Security (Administration) Act 1999 ;

to make the record, disclosure or use of the information that is made by the person; and

(c) the person knows or ought reasonably to know that the information is protected information;

the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.

164(2)    
Strict liability applies to the element of an offence against subsection (1) that a person not authorised or required to do something is not authorised or required to do that thing under:

(a) the family assistance law; or

(b) the Social Security Act 1991 ; or

(c) the Social Security (Administration) Act 1999 .