Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS

Division 70 - Miscellaneous

Subdivision 70-E - Miscellaneous

SECTION 70-35 Official information not to be disclosed

View history reference

Offence - recording or disclosing official information

70-35(1)
A person commits an offence if:

(a) the person:

(i) is or has been a *Board member or a member of a *committee; or

(ii) is or has been an APS employee whose services were made available to the Board by the Commissioner; or

(iii) is or has been a person appointed or employed by, or a provider of services for, the Commonwealth; and

(b) the person:

(i) makes a record of information; or

(ii) discloses information to another person (other than the person to whom the information relates or that person ' s *agent in relation to the information) or to a court or tribunal; and

(c) the information is *official information; and

(d) the information was acquired by the first-mentioned person in the course of, or because of, his or her duties under or in relation to this Act or the regulations.

Penalty: Imprisonment for 2 years.

Consent is not a defence

70-35(2)
It is not a defence to a prosecution for an offence against subsection (1) that the entity to whom the information relates has consented to:

(a) the making of the record; or

(b) the disclosure of the information.

Limits on disclosure to courts and tribunals

70-35(3)
A person mentioned in paragraph (1)(a) is not required to disclose to a court or tribunal *official information that was acquired by the person in the course of, or because of, his or her duties under or in relation to this Act or the regulations except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.

View history note

History

S 70-35 substituted by No 145 of 2010, s 3 and Sch 2 item 93, applicable to records and disclosures made on or after 17 December 2010 (whenever the information was obtained). S 70-35 formerly read:

SECTION 70-35 Secrecy
70-35(1)
A person commits an offence if:

(a) the person:

(i) is or has been a * Board member or a member of a * committee; or

(ii) is or has been an APS employee whose services were made available to the Board by the Commissioner; or

(iii) is or has been a person appointed or employed by, or a provider of services for, the Commonwealth; and

(b) the person acquires or acquired information relating to a person in the course of, or because of, his or her duties under or in relation to this Act or the regulations; and

(c) the person:

(i) discloses the information to another person (including a Minister); or

(ii) makes a record of the information.

Penalty: Imprisonment for 2 years.

70-35(2)
However, subsection (1) does not apply if the information is disclosed or a record of the information is made:

(a) under or for the purposes of this Act or the regulations; or

(b) in the course of, or because of, the person ' s duties under or in relation to this Act or the regulations.
Note:

A defendant bears an evidential burden in relation to the matters in subsection (2): see subsection 13.3(3) of the Criminal Code .

70-35(3)
A person mentioned in paragraph (1)(a) is not required to disclose information of a kind mentioned in paragraph (1)(b) to a court or tribunal except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.

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