(1) A person who is or was a tax officer cannot be compelled to disclose to a court or any other body or person:
(a) whether a tax informant provided the Commissioner with information leading to an investigation, prosecution or other proceeding; or
(b) the identity of a tax informant; or
(c) information provided by a tax informant.
(2) In this section:
"tax informant" means a person who gives information to the Commissioner about a contravention, or suspected contravention, of a taxation law by someone else.