Taxation Administration Act 1953
View history note
Hide history noteA person (the first person ) commits an offence if:
(a) another person (the discloser ) makes a disclosure of information (the qualifying disclosure ) that qualifies for protection under this Part; and
(b) the first person discloses any of the following (the confidential information ):
(i) the identity of the discloser;
(ii) information that is likely to lead to the identification of the discloser; and
(c) the confidential information is information that the first person obtained directly or indirectly because of the qualifying disclosure; and
(d) the disclosure referred to in paragraph (b) is not authorised under subsection (2).
Penalty: Imprisonment for 6 months or 60 penalty units, or both.
14ZZW(2)
A disclosure referred to in paragraph (1)(b) is authorised under this subsection if it:
(a) is made to the Commissioner; or
(b) is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979 ); or
(c) is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part; or
(d) is made to a person or body prescribed by the regulations for the purposes of this paragraph; or
(e) is made with the consent of the discloser.
14ZZW(3)
Subsection (1) does not apply if:
(a) the disclosure referred to in paragraph (1)(b):
(i) is not of the identity of the discloser; and
(ii) is reasonably necessary for the purposes of investigating misconduct, or an improper state of affairs or circumstances, to which the qualifying disclosure relates; and
(b) the first person takes all reasonable steps to reduce the risk that the discloser will be identified as a result of the disclosure referred to in paragraph (1)(b).
Note:
A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .
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