Income Tax Assessment Act 1936

S 16A repealed by No 145 of 2010, s 3 and Sch 2 item 32, effective 17 December 2010. S 16A formerly read:

SECTION 16A PROVISIONS RELATING TO THE FITZGERALD INQUIRY  
16A(1)
In this section:

inquiry
means the inquiry being made by Gerald Edward Fitzgerald Q.C. under the Order in Council that was made under The Commissions of Inquiry Act of 1950 of the State of Queensland and published in the Queensland Government Gazette, on 26 May 1987, at pages 758A and 758B, being that Order in Council as amended by:

(a) the Order in Council made under that Act and published in the Queensland Government Gazette, on 24 June 1987, at pages 1841A and 1841B; and

(b) any other instrument, whether made before or after the commencement of this section.

proceeds of crime proceedings
means proceedings under the Proceeds of Crime Act 1987 or a law of the State of Queensland relating to the restraint of dealing with, or the confiscation of, proceeds of crime, being:

(a) if the proceedings relate to a tax-related offence - proceedings commenced before or after a conviction for that offence; and

(b) if the proceedings relate to any other offence - proceedings commenced after a conviction for that offence.

State Attorney-General
means the Attorney-General of the State of Queensland.

State Commissioner
means Gerald Edward Fitzgerald Q.C., in his capacity as the person making the inquiry.

State Police Commissioner
means the Commissioner of the Police Force of the State of Queensland or a person for the time being performing the duties of that Commissioner.

16A(2)
In this section, Director of Public Prosecutions , officer , Special Prosecutor and tax-related offence have the same respective meanings as in section 16 .

16A(3)
Nothing in section 16 shall be deemed to prohibit the Commissioner of Taxation, a Second Commissioner or a Deputy Commissioner, or any person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from communicating any information to the State Commissioner for the purposes of the inquiry.

16A(4)
Subject to subsections (8) and (9), where information respecting the affairs of a person is communicated to the State Commissioner, the State Commissioner may:

(a) in a manner that does not identify, and is not reasonably capable of being used to identify, the person to whom the information relates:

(i) communicate the information to the Governor of the State of Queensland in a report by the State Commissioner; or

(ii) divulge the information in the course of a proceeding conducted by the State Commissioner, other than a proceeding conducted in private;

(b) divulge the information in the course of a proceeding conducted in private by the State Commissioner;

(c) communicate the information to the Attorney-General if the State Commissioner is of the opinion that the information indicates that a person may have committed an offence against an Act punishable by imprisonment for life or for a period exceeding 6 months;

(d) communicate the information to the State Attorney-General if the State Commissioner is of the opinion that the information indicates that a person may have committed an offence against a law of the State of Queensland punishable by imprisonment for life or for a period exceeding 6 months;

(e) communicate the information to the Director of Public Prosecutions or a Special Prosecutor if the State Commissioner is of the opinion that the information relates, or may relate, to an investigation of a tax-related offence or to proceeds of crime proceedings, being proceedings under the Proceeds of Crime Act 1987 ; and

(f) communicate the information to the Director of Prosecutions of the State of Queensland if the State Commissioner is of the opinion that the information relates, or may relate, to proceeds of crime proceedings, being proceedings under a law of the State of Queensland relating to the restraint of dealing with, or the confiscation of, proceeds of crime.

16A(5)
Where information respecting the affairs of a person is communicated to the State Commissioner under this section, the State Commissioner may divulge or communicate the information to a person or employee under the control of the State Commissioner for the purposes of, or in connection with, the inquiry but shall not, except under subsection (4), otherwise divulge or communicate the information.

16A(6)
Where the State Commissioner ceases to be the State Commissioner, he shall not in any circumstances make a record of, or divulge or communicate, any information respecting the affairs of a person that was communicated to the State Commissioner under this section.

16A(7)
A person to whom information has been communicated under subsection (5) or this subsection shall not:

(a) while he or she is a person or employee under the control of the State Commissioner - divulge or communicate the information except to the State Commissioner, or another person or employee under the control of the State Commissioner, for the purposes of, or in connection with, the inquiry; or

(b) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.

16A(8)
Where information respecting the affairs of a person is communicated to the State Commissioner under this section, nothing in this section prevents the communication of the information to:

(a) if the person to whose affairs the information relates is not a company - that person;

(b) if the person to whose affairs the information relates is a company:

(i) any person who is, or has been, a director or officer of the company; or

(ii) any person who is, or has been, directly involved in, or responsible for, the preparation of information given to the Commissioner of Taxation on behalf of the company; or

(c) the person who gave the information to the Commissioner of Taxation.

16A(9)
Where the communication of information to a person is permitted under subsection (8), nothing in this section prevents the communication of the information to a barrister or solicitor appearing before the State Commissioner for the purpose of representing the person.

16A(10) [ Other information communicated under subsection (4)(b), (8) or (9)]  

Where information is communicated to a person under subsection (8) or (9) or paragraph (4)(b), being information that was not given to the Commissioner of Taxation by the person and does not relate to the affairs of the person, the person shall not in any circumstances make a record of, or divulge or communicate, the information.

16A(11)
Where information is communicated to the Attorney-General under this section:

(a) the Attorney-General may communicate the information to the Commissioner of Police;

(b) the Attorney-General shall not otherwise divulge or communicate the information except to a person or employee under the control of the Attorney-General for the purpose of, or in connection with, the performance by the Attorney-General of the function under paragraph (a);

(c) a person who has ceased to be the Attorney-General shall not in any circumstances make a record of, or divulge or communicate, the information; and

(d) a person to whom information has been communicated under paragraph (b) or this paragraph shall not:

(i) while he or she is a person or employee under the control of the Attorney-General - divulge or communicate the information except to the Attorney-General, or another person or employee under the control of the Attorney-General, for the purposes of, or in connection with, the performance by the Attorney-General of the function under paragraph (a); or

(ii) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.

16A(12)
Where information is communicated to the State Attorney-General under this section:

(a) the State Attorney-General may communicate the information to the State Police Commissioner;

(b) the State Attorney-General shall not otherwise divulge or communicate the information except to a person or employee under the control of the State Attorney-General for the purpose of, or in connection with, the performance by the State Attorney-General of the function under paragraph (a);

(c) a person who has ceased to be the State Attorney-General shall not in any circumstances make a record of, or divulge or communicate, the information; and

(d) a person to whom information has been communicated under paragraph (b) or this paragraph shall not:

(i) while he or she is a person or employee under the control of the State Attorney-General - divulge or communicate the information except to the State Attorney-General, or another person or employee under the control of the State Attorney-General, for the purposes of, or in connection with, the performance by the State Attorney-General of the function under paragraph (a); or

(ii) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.

16A(13)
Where information is communicated to the Commissioner of Police or the State Police Commissioner under this section:

(a) that Commissioner shall not divulge or communicate the information except to a person or employee under the control of that Commissioner for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;

(b) a person who has ceased to be the Commissioner of Police or the State Police Commissioner, as the case may be, shall not in any circumstances make a record of, or divulge or communicate, the information; and

(c) a person to whom information has been communicated by a Commissioner under paragraph (a) or this paragraph shall not:

(i) while he or she is a person or employee under the control of that Commissioner - divulge or communicate the information except to that Commissioner, or another person or employee under the control of that Commissioner, for the purposes of, or in connection with, the performance by that Commissioner of the duties of his or her office, or the performance by that person or employee of the duties of his or her office or employment, as the case may be; or

(ii) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.

16A(14)
Where information is communicated to the Director of Public Prosecutions or the Director of Prosecutions of the State of Queensland under this section:

(a) that Director shall not divulge or communicate the information except to a person or employee under the control of that Director for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;

(b) a person who is no longer the Director of Public Prosecutions or the Director of Prosecutions of the State of Queensland, as the case may be, shall not in any circumstances make a record of, or divulge or communicate, the information; and

(c) a person to whom information has been communicated by a Director under paragraph (a) or this paragraph shall not:

(i) while he or she is a person or employee under the control of that Director - divulge or communicate the information except to that Director, or to another person or employee under the control of that Director, for the purposes of, or in connection with, the performance by that Director of the duties of his or her office, or the performance by that person or employee of the duties of his or her office or employment, as the case may be; or

(ii) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.

16A(15)
Where information is communicated to a Special Prosecutor under this section:

(a) the Special Prosecutor shall not divulge or communicate the information except to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;

(b) a person who is no longer a Special Prosecutor shall not, in any circumstances, make a record of, or divulge or communicate, the information; and

(c) a person to whom information has been communicated under paragraph (a) or this paragraph shall not:

(i) while he or she is a person or employee under the control of the Special Prosecutor - divulge or communicate the information except to the Special Prosecutor, or to another person or employee under the control of the Special Prosecutor, for the purposes of, or in connection with, the performance by the Special Prosecutor of the duties of his or her office, or the performance by that other person or employee of the duties of his or her office or employment, as the case may be; or

(ii) when he or she is no longer such a person or employee - in any circumstances, make a record of, or divulge or communicate, the information.

16A(16)
In this section:

(a) a reference to a person under the control of the State Commissioner includes a reference to:

(i) a barrister or solicitor appointed by the State Attorney-General to assist the State Commissioner;

(ii) a person assisting a barrister or solicitor so appointed; and

(iii) a member of the police force of the State of Queensland assigned to the inquiry to carry out an investigation on behalf of, or under the control of, the State Commissioner;

(b) a reference to a person under the control of the Attorney-General includes a reference to:

(i) an officer of, or a person employed in, the Attorney-General's Department;

(ii) a person holding office, or employed, under an Act administered by the Attorney-General; and

(iii) a person under the control of a person referred to in subparagraph (ii); and

(c) a reference to a person under the control of the State Attorney-General includes a reference to:

(i) an officer of, or a person employed in, the Department of Justice of the State of Queensland;

(ii) a person holding office, or employed, under a law of that State administered by the State Attorney-General; and

(iii) a person under the control of a person referred to in subparagraph (ii).

16A(17)
A person to whom information has been communicated under this section shall not be required to divulge or communicate that information to any court.

16A(18)
Where information is communicated to a person under paragraph (4)(e) or (f) or subsection (14) or (15), nothing in subsection (14) or (15) prevents:

(a) the communication of the information to another person for the purposes of, or in connection with, the prosecution of a person for a tax-related offence or proceeds of crime proceedings against a person; or

(b) if the information is admissible in the prosecution of a person for a tax-related offence, or in proceeds of crime proceedings against a person, the communication of the information to a court in proceedings before that court against the last-mentioned person for that offence or in those proceeds of crime proceedings, as the case may be.

16A(19)
A person to whom information has been communicated under paragraph (18)(a) shall not make a record of, or divulge or communicate, the information except for the purposes of, or in connection with, the prosecution of a person for a tax-related offence or proceeds of crime proceedings against a person.

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

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History

S 16A(19) amended by No 97 of 1988.

S 16A inserted by No 120 of 1987.