143C Offences related to disclosure of sensitive revenue information by revenue officers

(1)

A revenue officer commits an offence against this Act if they—

(a)

knowingly act in contravention of section 18(1):

(b)

disclose revenue information knowing that it may adversely affect the integrity of the tax system or prejudice the maintenance of the law.

(2)

A revenue officer who is convicted of an offence under subsection (1) is liable to—

(a)

imprisonment for a term not exceeding 6 months; or

(b)

a fine not exceeding $15,000; or

(c)

both.

Section 143C: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143C heading: replaced, on 18 March 2019, by section 100(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 143C(1): replaced, on 26 June 2019, by section 103(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).

Section 143C(2): amended, on 26 June 2019, by section 103(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).