Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(1)
A revenue officer must keep confidential all sensitive revenue information and must not disclose the information unless the disclosure is a permitted disclosure that meets the requirements of sections 18D to 18J.
(2)
A person, other than a revenue officer, who has access to, or obtains sensitive revenue information must keep it confidential and must not disclose the information unless the disclosure is—
authorised by the Commissioner as a permitted disclosure that meets the requirements of sections 18D to 18J:
authorised by the Commissioner for a purpose, and only to the extent authorised:
permitted under the agreement under which the information is accessed or obtained.
(3)
Despite sections 18D to 18J and schedule 7, the Commissioner is not required to disclose any item of revenue information if the release of the information would adversely affect the integrity of the tax system or would prejudice the maintenance of the law.
(4)
For the offences and related penalties,—
by revenue officers, see section 143C:
by persons other than revenue officers, see sections 143D to 143EB.
Section 18: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).