S 13H repealed by No 145 of 2010, s 3 and Sch 2 item 114, effective 17 December 2010. S 13H formerly read:
SECTION 13H STATE TAXATION OFFICERS TO OBSERVE SECRECY IN RELATION TO TRANS-BORDER INVESTIGATIONS
13H(1)
A person who is or has been a State taxation officer shall not, directly or indirectly, make a record of, or divulge or communicate to another person, any information acquired by the first-mentioned person by reason of the exercise of the powers conferred by section
13F
or
13G
.
Penalty: $10,000 or imprisonment for 2 years, or both.
History
S 13H(1) amended by No 146 of 2001 and No 97 of 1988.
13H(1A)
Subsection (1) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of the administration of a State tax law, a Territory tax law or a taxation law.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection
13.3(3)
of the
Criminal Code
.
History
S 13H(1A) inserted by No 146 of 2001.
13H(2)
Except where it is necessary to do so for the purpose of carrying into effect the provisions of a State tax law, a Territory tax law or a taxation law, a person who is or has been a State taxation officer shall not be required to divulge or communicate to a court any information, or to produce in a court any document, acquired by the person by reason of the exercise of the powers conferred by section
13F
or
13G
.
13H(3)
For the purposes of subsection (1), a person shall be deemed to have communicated information in contravention of that subsection if the person communicates that information to any Minister of State of the Commonwealth or any State Minister.
S 13H inserted by No 123 of 1985.
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