Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8XA

                   A person must not take action with the intention of obtaining information about another person's affairs that:

                     (a)  is contained in records in the possession of the Commissioner; and

                     (b)  is held or was obtained by the Commissioner under or for the purposes of a taxation law;

unless the person takes the action:

                     (c)  under the Freedom of Information Act 1982 ; or

                     (d)  in accordance with the processes of a court or the Tribunal; or

                     (e)  in the course of exercising powers or performing functions under or in relation to a taxation law.

Penalty:  100 penalty units or imprisonment for 2 years, or both.