A New Tax System (Family Assistance) (Administration) Act 1999
If:
(a) a person intentionally:
(i) makes a record of; or
(ii) discloses to any other person; or
information; and
(iii) otherwise makes use of;
(b) the person is not authorised or required under:
(i) the family assistance law; or
(ii) the Social Security Act 1991 ; or
to make the record, disclosure or use of the information that is made by the person; and
(iii) the Social Security (Administration) Act 1999 ;
(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.
164(2)
Strict liability applies to the element of an offence against subsection (1) that a person not authorised or required to do something is not authorised or required to do that thing under:
(a) the family assistance law; or
(b) the Social Security Act 1991 ; or
(c) the Social Security (Administration) Act 1999 .
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