Tobacco Charges Assessment Act 1955 (REPEALED)

Part II - Administration  

SECTION 10 (Repealed by 101 of 2006)   Secrecy  

(1)    
In this section, officer means a person who is or has been appointed or employed by the Commonwealth and, by reason of that appointment or employment, or in the course of that employment, may acquire or has acquired information respecting the affairs of another person, disclosed or obtained under this Act.

(1A)    
For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.

(2)    
Subject to this section, an officer shall not, either directly or indirectly, either while he is, or after he ceases to be, an officer, make a record of, or divulge or communicate to another person, any information respecting the affairs of another person acquired by the officer as mentioned in subsection (1).

(2A)    
Subsection (2) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, in the performance of the person's duties as an officer.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

(3)    
An officer shall not be required to produce in a court a return, assessment or notice of assessment made or given for the purposes of this Act, or to divulge or communicate to a court a matter or thing coming under his notice in the performance of his duties as an officer, except when it is necessary for him to do so for the purpose of carrying this Act into effect.

(4)    
Nothing in this section prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorized to do so by the Commissioner, a Second Commissioner or a Deputy Commissioner, from communicating information to:

(a) a person performing, in pursuance of an appointment or employment by the Commonwealth, any duty arising under an Act administered by the Commissioner, for the purpose of enabling that person to carry out that duty;

(b) a board exercising a function under an Act administered by the Commissioner, or a member of such a board;

(d) the Australian Statistician;

(e) the Secretary to the Department of Primary Industry; or

(f) the Comptroller-General of Customs.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (4), see subsection 13.3(3) of the Criminal Code .

(5)    
A person to whom information is communicated under subsection (4), and a person or employee under his control is, in respect of that information, subject to the same rights, privileges, obligations and liabilities, under subsections (2) and (3), as if he were an officer.

(6)    
An officer shall, if and when required by the Commissioner to do so, make an oath or declaration, in a manner and form approved by the Commissioner, to maintain secrecy in conformity with this section.

Penalty: $10,000 or imprisonment for 2 years, or both.