Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 105

Protection of tax informants

    (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.



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