Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

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History

Pt IVD inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

SECTION 14ZZZB  

14ZZZB   IDENTIFYING INFORMATION NOT TO BE DISCLOSED ETC. TO COURTS OR TRIBUNALS  

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If a person (the discloser ) makes a disclosure of information that qualifies for protection under this Part, the discloser or any other person is not to be required:

(a) to disclose to a court or tribunal:

(i) the identity of the discloser; or

(ii) information that is likely to lead to the identification of the discloser; or

(b) to produce to a court or tribunal a document containing:

(i) the identity of the discloser; or

(ii) information that is likely to lead to the identification of the discloser;

except where:

(c) it is necessary to do so for the purposes of giving effect to this Part; or

(d) the court or tribunal thinks it necessary in the interests of justice to do so.

Note:

A discloser may also be able to apply to the court or tribunal, in accordance with the rules of the court or tribunal, for an order protecting the discloser ' s identity.

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History

S 14ZZZB inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

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