Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 99

    (1)     A person who is or has been a tax officer is not required to divulge protected information to a court, or produce a protected document or a document containing protected information to a court, unless its disclosure or production is necessary for the purpose of the administration or execution of a tax law.

    (2)     In this section:

"court" includes a tribunal, authority or person having power to require the production of documents or the answering of questions.

"divulge" includes communicate.

"produce" includes allow access to.

"protected document" means a document obtained or created in the administration or execution of a tax law.

"protected information" means information obtained in the administration or execution of a tax law.