A New Tax System (Australian Business Number) Act 1999

PART 3 - ADMINISTRATION  

Division 11 - Other administrative matters  

SECTION 30   PROTECTION OF CONFIDENTIALITY OF INFORMATION  

30(1)    
This section restricts what a *person (the entrusted person ) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment.

30(2)    
The *entrusted person:

(a)    must not make a record of *protected information; and

(b)    must not disclose it to anyone else;

if the recording or disclosure is not done in accordance with subsection (3) .

Penalty: Imprisonment for 2 years.

30(3)    
It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

(a)    the recording or disclosure is for the purposes of this Act;

(b)    the recording or disclosure happens in the course of the performance of the duties of the *entrusted person ' s *official employment;

(c)    

the entrusted person is the *Registrar and the disclosure is to:

(i) an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or

(ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or

(iii) another *person for the purpose of that other person carrying out functions under a *taxation law; or

(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or

(v) (Repealed by No 54 of 2003)

(vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or

(vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

(viii) a prescribed body for the prescribed purposes;

(d)    

the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:

(i) an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or

(ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or

(iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or

(iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or

(v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

(vi) a prescribed body for the prescribed purposes;

(e)    

the entrusted person is the Registrar and the disclosure:

(i) is of information relating to an individual who is, or who has been, registered as an *entity ' s representative in the *Australian Business Register; and

(ii) is for the purposes of facilitating the entity ' s electronic dealings with *government entities or for maintaining details in the Register.

Note:

A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative ' s registration.

30(4)    

Subsection (3) does not authorise the disclosure of information to:

(a)    a Commonwealth Minister; or

(b)    a Minister of a State or Territory; or

(c)    an elected member of a body established under a law of a State or Territory.

30(5)    
Except where it is necessary to do so for the purpose of giving effect to a *taxation law, the *entrusted person is not to be required:

(a)    to produce any *protected document to a court; or

(b)    to disclose *protected information to a court.

30(6)    
In this section:

disclose
means divulge or communicate.