Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

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Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

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History

Part III (note) inserted by No 25 of 2001.

Part III inserted by No 123 of 1984.

Division 2 - Offences  

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Subdivision C - Miscellaneous  

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History

Part III, including Subdiv C, inserted by No 123 of 1984.

SECTION 8XA  

8XA   UNAUTHORISED ACCESS TO TAXATION RECORDS  

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A person must not take action with the intention of obtaining information about another person's affairs that:

(a) is contained in records in the possession of the Commissioner; and

(b) is held or was obtained by the Commissioner under or for the purposes of a taxation law;

unless the person takes the action:

(c) under the Freedom of Information Act 1982 ; or

(d) in accordance with the processes of a court or the Tribunal; or

(e) in the course of exercising powers or performing functions under or in relation to a taxation law.

Penalty: 100 penalty units or imprisonment for 2 years, or both.

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History

S 8XA amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 100 penalty units " for " $10,000 " in the penalty, effective 24 September 2007.

S 8XA amended by No 146 of 2001, substituted by No 48 of 1991 and inserted by No 97 of 1988.

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