Confidentiality of tax information: unauthorised disclosure punishable by imprisonment or fine; prosecution requires prior sanction. Liability attaches for wilful unauthorised disclosure of protected tax or statistical information by persons involved in statistics collection, data ... Summary
Confidentiality of tax information: unauthorised disclosure punishable by imprisonment or fine; prosecution requires prior sanction.
Liability attaches for wilful unauthorised disclosure of protected tax or statistical information by persons involved in statistics collection, data processing, officers with access to returns, and common portal service providers or agents; such disclosure is punishable by imprisonment and/or fine. Prosecution is conditional on prior sanction: government servants require government sanction, while non-government servants require the Commissioner's sanction.
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