Excise Act 1901
(Repealed by No 145 of 2010)
S 159 repealed by No 145 of 2010, s 3 and Sch 2 item 17, effective 17 December 2010. No 145 of 2010, Sch 2 item 126 contained the following savings provision:
126 Saving
-
section 159 of the
Excise Act 1901
(1)
This item applies to an entity who acquired protected information (within the meaning of section 159 of the
Excise Act 1901
as in force immediately before the commencement of item 17 of this Schedule) when the excise law (within the meaning of that Act) was not administered by the Commissioner of Taxation.
(2)
Despite the repeal of section 159 of the
Excise Act 1901
by item 17 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.
S 159 formerly read:
if the recording or disclosure is not in accordance with subsection (3) or (3A). Penalty: Imprisonment for 2 years or 500 penalty units. See section
4AA
of the
Crimes Act 1914
for the current value of a penalty unit.
SECTION 159 PROTECTION OF CONFIDENTIALITY OF INFORMATION
159(1)
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.
159(2)
The entrusted person:
(a)
must not make a record of protected information; and
(b)
must not disclose it to anyone else;
Note:
S 159(2) amended by No 91 of 2004, s 3 and Sch 4 item 1, by inserting ``or (3A) ' ' after ``subsection (3) ' ' , effective 30 June 2004.
159(3)
It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of an excise law;
(b) the recording or disclosure happens in the course of the performance of the duties of the entrusted person's official employment;
(c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or
(iia) a licence holder and is of licence information to be used by the licence holder for the purposes of determining the licence holder's entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004 ; or
(iii) another person for the purpose of that other person carrying out functions under a taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or
(v) the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991 ) and is of information to be used for the purpose of the administration of that law; or
(vi) the Chief Executive Officer of the Commonwealth Services Delivery Agency established by the Commonwealth Services Delivery Agency Act 1997 and is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991 );
(d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or
(iia) a licence holder and is of licence information to be used by the licence holder for the purposes of determining the licence holder's entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004 ; or
(iii) another person for the purpose of that other person carrying out functions under a taxation law; or
(iv) the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991 ) and is of information to be used for the purpose of the administration of that law; or
(v) the Chief Executive Officer of the Commonwealth Services Delivery Agency established by the Commonwealth Services Delivery Agency Act 1997 and is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991 ).
[ CCH Note: Act No 25 of 2001, s 3 and Sch 2 item 106, substitutes ``Tribunal ' ' for ``Administrative Appeals Tribunal ' ' in s 159(3)(c)(iv), effective on the commencement of the Administrative Review Tribunal Bill 2000 .]
S 159(3) amended by No 42 of 2004, s 3 and Sch 2 items 6 and 7, by inserting paras (c)(iia) and (d)(iia), effective 21 April 2004.
S 159(3) amended by No 122 of 2003, s 3 and Sch 2 items 1 and 2, by inserting paras (c)(v) and (vi) and (d)(iv) and (v), applicable to information obtained before, on or after 5 December 2003 by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.
159(3A)
It is not an offence against subsection (2) if:
(a) the entrusted person is the Commissioner or a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner to disclose the information; and
(b) the information disclosed is about:
(i) whether a person (the first person ) holds a licence under this Act, the details of a licence held by the first person under this Act or any conditions that apply to such a licence; or
(ii) whether a person (the first person ) has a permission under this Act to move goods, the details of a permission that the first person has under this Act or any conditions that apply to such a permission; or
(iii) whether, under section 78 of this Act, a person (the first person ) is allowed a remission of excise duty in relation to a class of goods, details of a remission of duty that the first person is allowed under this Act or any conditions that apply to such a remission; and
(c) the disclosure is made to a person (the second person ) who is dealing with, or is proposing to deal with, the first person in relation to goods that are, or that could be, covered by a licence or permission, or goods in respect of which a remission of duty is allowed, or may be allowed, under this Act; and
(d) the entrusted person has formed the opinion that the disclosure is necessary for the purpose of ensuring that the dealing, or proposed dealing, is or will be in accordance with this Act.
S 159(3A) inserted by No 91 of 2004, s 3 and Sch 4 item 2, effective 30 June 2004.
159(3B)
For the purposes of paragraphs (3A)(b) and (c), a reference to a person is taken to include a reference to an unincorporated association or other body.
S 159(3B) inserted by No 91 of 2004, s 3 and Sch 4 item 2, effective 30 June 2004.
159(4)
Subsections (3) and (3A) do not authorise the disclosure of information to a Minister.
S 159(4) amended by No 91 of 2004, s 3 and Sch 4 item 3, by substituting ``Subsections (3) and (3A) do ' ' for ``Subsection (3) ' ' , effective 30 June 2004.
159(5)
Unless it is necessary for the purposes of an excise 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.
159(6)
In this section:
Customs diesel fuel rebate provision
(Repealed by No 54 of 2003)
Definition of ``Customs diesel fuel rebate provision ' ' repealed by No 54 of 2003, s 3 and Sch 4 item 14, effective 1 July 2003. For transitional provisions see note under s 78A. The definition of ``Customs diesel fuel rebate provision ' ' formerly read:
Customs diesel fuel rebate provision
means:
(a) section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6), of the Customs Act 1901 ; or
(b) any regulation made under the Customs Act 1901 for the purposes of a provision referred to in paragraph (a).
disclose
means divulge or communicate.
excise law
means any Excise Act.
Definition of " excise law " substituted by No 74 of 2006, s 3 and Sch 1 item 88, effective 1 July 2006. No 74 of 2006, s 3 and Sch 1 item 109 contains the following provision:
109 Saving - confidentiality
109
Despite this amendment, section 159 of the Excise Act 1901 , as in force immediately before 1 July 2006, continues to apply after that date in relation to the following that a person obtained in the course of official employment before 1 July 2006:
(a) protected information to the extent that the information was disclosed or obtained under the Fuel (Penalty Surcharges) Administration Act 1997 or regulations made under that Act; (b) a protected document to the extent that the document was made or given under, or for the purposes of, the Fuel (Penalty Surcharges) Administration Act 1997 or regulations made under that Act.
The definition formerly read:
excise law
means:
(a) any Excise Act; or
(b) the Fuel (Penalty Surcharges) Administration Act 1997 , and any regulations made under that Act.
(c) (Repealed by No 54 of 2003)
Definition of ``excise law ' ' amended by No 54 of 2003, s 3 and Sch 4 items 15 and 16 (as amended by No 41 of 2005, s 3 and Sch 10 item 245), by omitting ``or ' ' at the end of para (b) and repealing para (c), effective 1 July 2003. For transitional provisions see note under s 78A. Para (c) formerly read:
(c) the customs diesel fuel rebate provisions.
licence holder
means a person who is:
(a) a licensed manufacturer or a holder of a storage licence; or
(b) a person specified in a permission given under section 61C ;
for goods of a kind including a cleaner fuel (as defined in the Energy Grants (Cleaner Fuels) Scheme Act 2004 ).
Definition of ``licence holder'' inserted by No 42 of 2004, s 3 and Sch 2 item 8, effective 21 April 2004.
licence information
means information relating to another person's:
(a) manufacturer licence or storage licence; or
(b) permission given under section 61A or 61C ;
for goods of a kind including the same cleaner fuel (as defined in the Energy Grants (Cleaner Fuels) Scheme Act 2004 ) as that for the licence, or permission, held by the licence holder to whom the disclosure is to.
Definition of ``licence information'' inserted by No 42 of 2004, s 3 and Sch 2 item 9, effective 21 April 2004.
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, an excise law.
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 an excise law.
State or Territory officer
means a person holding an office prescribed for the purposes of this definition.
S 159 inserted by No 25 of 2001, s 3 and Sch 2 item 105, effective 4 May 2001.
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