FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)

S 70 repealed by No 145 of 2010, s 3 and Sch 2 item 20, effective 17 December 2010. S 70 formerly read:

SECTION 70 Secrecy  
Persons covered by this section

70(1)
This section applies to a person who is or has been:

(a) the Commissioner, a Second Commissioner or a Deputy Commissioner; or

(b) a person engaged under the Public Service Act 1999 in the Agency (within the meaning of that Act) of which the Commissioner is the Agency Head; or

(c) a person who, because of his or her employment, or in the course of that employment, has acquired protected information, other than an employee of the body to which the information relates.

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History

S 70(1) amended by No 92 of 2008, s 3 and Sch 2 item 28, by substituting para (c), effective 1 October 2008. Para (c) formerly read:

(c) otherwise appointed or employed by, or a provider of services for, the Commonwealth.

Information may be recorded or divulged only for purposes of Act

70(2)
A person to whom this section applies commits an offence if:

(a) the person:

(i) makes a record of any protected information; or

(ii) whether directly or indirectly, divulges or communicates to a person any protected information about another person; and

(b) the record is not made, or the information is not divulged or communicated in any of the following ways:

(i) under or for the purposes of this Act or the regulations;

(ii) in the performance of duties, as a person to whom this section applies.

Penalty: Imprisonment for 2 years.

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History

S 70(2) amended by No 92 of 2008, s 3 and Sch 2 items 29 to 31, by inserting " in any of the following ways " after " communicated " in para (b), substituting " ; " for " ; or " in para (b)(i) and omitting " , under or in relation to this Act or the regulations " after " this section applies " in para (b)(ii), effective 1 October 2008.

Information may be divulged to persons performing duties under taxation law

70(3)
Subsection (2) does not prohibit the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by any of them, from divulging or communicating any protected information to a person performing, as a person to whom this section applies, duties under, or in relation to, a taxation law for the purpose of enabling the person to perform the duties.

Note:

In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).

Divulging information to Minister

70(4)
A person divulges or communicates protected information to a person in contravention of subsection (2) if the person divulges or communicates the information to a Minister.

Court may not require information or documents

70(5)
A person to whom this section applies is not required to divulge or communicate protected information to a court except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.

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History

S 70(5) substituted by No 92 of 2008, s 3 and Sch 2 item 32, effective 1 October 2008. S 70(5) formerly read:

70(5)
A person to whom this section applies is not required:

(a) to divulge or communicate protected information to a court; or

(b) to produce a protected document in court;

except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.

Information may be divulged to persons performing duties under this Act

70(6)
Nothing in this Act or any other taxation law prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by any of them, from divulging or communicating any information to a person performing, as a person to whom this section applies, duties under or in relation to this Act or the regulations for the purpose of enabling the person to perform the duties.

Note:

In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).

Information may be divulged to court for purposes of this Act

70(7)
Nothing in this Act or any other taxation law prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorised by any of them, from:

(a) divulging or communicating to a court any information obtained under or for the purposes of such an Act; or

(b) producing in court a document obtained or made under or for the purposes of such an Act;

if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.

Note:

In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).

Information may be divulged for purposes of certain other Acts

70(7A)
Nothing in this section prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by any of them, from divulging or communicating any protected information:

(a) to APRA for the purpose of APRA performing its functions in relation to FHSAs; or

(b) to ASIC for the purpose of ASIC performing its functions in relation to FHSAs.

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History

S 70(7A) inserted by No 92 of 2008, s 3 and Sch 2 item 33, effective 1 October 2008.

Oath, or affirmation, or declaration, of secrecy

70(8)
A person to whom this section applies must, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath, or affirmation, or declaration, in a manner and form determined by the Commissioner in writing, to maintain secrecy in accordance with this section.