A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 2 - Confidentiality  

SECTION 163   Offence - unauthorised obtaining of protected information  

163(1)    


If:


(a) a person intentionally obtains information; and


(b) the person is not authorised under the family assistance law to obtain the information; and


(c) the person knows or ought reasonably to know that the information is protected information;

the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.


163(2)    
Strict liability applies to the element of an offence against subsection (1) that a person not authorised to do something is not authorised under the family assistance law to do that thing.



 

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