Superannuation Contributions Tax (Assessment and Collection) Act 1997

S 32 repealed by No 145 of 2010, s 3 and Sch 2 item 71, effective 17 December 2010. S 32 formerly read:

SECTION 32 SECRECY  
32(1) Definitions.  

In this section:

court
includes any tribunal, authority or person having power to require the production of documents or the answering of questions.

person to whom this section applies
means a person who is or has been:

(a) the Commissioner, a Second Commissioner or a Deputy Commissioner; or

(b) a person engaged under the Public Service Act 1999 in the Agency (within the meaning of that Act) of which the Commissioner is the Agency Head; or

(c) otherwise appointed or employed by, or a provider of services for, the Commonwealth.

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History

Definition of ``person to whom this section applies'' amended by No 146 of 1999, s 3 and Sch 1 item 892, by substituting para (b), effective 5 December 1999. Paragraph (b) formerly read:

(b) an officer or employee of the branch of the Australian Public Service under the direct control of the Commissioner; or

produce
includes permit access to.

protected document
means a document that:

(a) contains information about a person; and

(b) is obtained or made by a person to whom this section applies in the course of, or because of, the person's duties under or in relation to this Act.

protected information
means information that:

(a) concerns a person; and

(b) is disclosed to, or obtained by, a person to whom this section applies in the course of, or because of, the person's duties under or in relation to this Act.

32(2) Information may be recorded or divulged only for purposes of Act.  

A person to whom this section applies must not:

(a) make a record of any protected information; or

(b) whether directly or indirectly, divulge or communicate to a person any protected information about another person;

unless the record is made, or the information is divulged or communicated:

(c) under or for the purposes of this Act; or

(d) in the performance of duties, as a person to whom this section applies, under or in relation to this Act.

Penalty: Imprisonment for 2 years.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

Subsection 4B(2) of the Crimes Act 1914 allows a court to impose in respect of an offence an appropriate fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on an individual is worked out by multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act. If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.

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History

S 32(2) amended by No 191 of 1997.

32(3) Information may be divulged to persons performing duties under Acts administered by Commissioner.  

Subsection (2) does not prohibit the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from divulging or communicating any protected information to a person performing, as a person to whom this section applies, duties under or in relation to an Act of which the Commissioner has the general administration, or under regulations made under such an Act, for the purpose of enabling the person to perform the duties.

32(4) Divulging of information to Minister.  

A person divulges or communicates protected information to a person in contravention of subsection (2) if the person divulges or communicates the information to a Minister.

32(5) Court may not require information or documents.  

A person to whom this section applies is not required:

(a) to divulge or communicate protected information to a court; or

(b) to produce a protected document in court;

except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act.

32(6) Information may be divulged to persons performing duties under this Act.  

Nothing in this or any other Act of which the Commissioner has the general administration prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from divulging or communicating any information to a person performing, as a person to whom this section applies, duties under or in relation to this Act for the purpose of enabling the person to perform the duties.

32(7) Information may be divulged to court for purposes of this Act.  

Nothing in this or any other Act of which the Commissioner has the general administration prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from:

(a) divulging or communicating to a court any information obtained under or for the purposes of such an Act; or

(b) producing in court a document obtained or made under or for the purposes of such an Act;

where it is necessary to do so for the purpose of carrying into effect the provisions of this Act.

32(8) Information may be divulged for the purpose of the Superannuation Industry (Supervision) Act 1993 .  

Nothing in this section prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from divulging or communicating any protected information to the Australian Prudential Regulation Authority or the Australian Securities and Investments Commission, for the purpose of the administration of the Superannuation Industry (Supervision) Act 1993 .

Note:

In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in paragraphs (2)(c) and (d) and subsections (3), (6), (7) and (8) (see subsection 13.3(3) of the Criminal Code ).

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History

S 32(8) amended by No 48 of 1998.

S 32(8) Note inserted by No 191 of 1997.

32(9) Oath or declaration of secrecy.  

A person to whom this section applies must, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form determined by the Commissioner in writing, to maintain secrecy in accordance with this section.