Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
Division 2
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Offences
Subdivision C
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Miscellaneous
SECTION 8XA
8XA
UNAUTHORISED ACCESS TO TAXATION RECORDS
A person must not take action with the intention of obtaining information about another person's affairs that:
(a) is contained in records in the possession of the Commissioner; and
(b) is held or was obtained by the Commissioner under or for the purposes of a taxation law;
(c) under the Freedom of Information Act 1982 ; or
(d) in accordance with the processes of a court or the Tribunal; or
(e) in the course of exercising powers or performing functions under or in relation to a taxation law.
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteA person must not take action with the intention of obtaining information about another person's affairs that:
(a) is contained in records in the possession of the Commissioner; and
(b) is held or was obtained by the Commissioner under or for the purposes of a taxation law;
unless the person takes the action:
(c) under the Freedom of Information Act 1982 ; or
(d) in accordance with the processes of a court or the Tribunal; or
(e) in the course of exercising powers or performing functions under or in relation to a taxation law.
Penalty: 100 penalty units or imprisonment for 2 years, or both.
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