Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)

Schedule 2   Consequential amendments

Part 1   Amendments

Development Allowance Authority Act 1992

12   After section 114

Insert:

114A Disclosure of commercial-in-confidence information obtained in breach of this Act

(1) A person commits an offence if the person:

(a) makes a record of, discloses or otherwise makes use of information; and

(b) the information is commercial-in-confidence information for the purposes of section 114; and

(c) the information was disclosed to or obtained by the person in breach of section 114; and

(d) the information was not disclosed to or obtained by the person because of performing duties or functions under this Act.

Penalty: Imprisonment for 2 years.

(2) Subsection (1) does not apply:

(a) to the extent that the person's actions are required or permitted by this Act or reasonably necessary in order to comply with an obligation imposed by this Act; or

(b) to a disclosure if the disclosure is:

(i) to the DAA or a person who is performing duties or functions under this Act; and

(ii) for a purpose connected with administering this Act.

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

(3) Except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act, a person must not be required to disclose to a court or tribunal a matter or thing with respect to information in relation to which subsection (1) applies.