Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite any taxation secrecy provision, the Commissioner may disclose tax information to an authorised ASIO officer if the Commissioner is satisfied that the information is relevant to the performance of ASIO's functions under subsection 17(1) of the Australian Security Intelligence Organisation Act 1979 ( ASIO's 17(1) functions ).
(2) Subject to this section, if a person who is or has been an ASIO officer obtained tax information under subsection (1) or (3) of this section or subsection 3EC(2), the person must not communicate or divulge the information to another person, or make a record of the tax information.
Penalty: Imprisonment for 2 years.
(3) In relation to a person who is an ASIO officer, each of the following is an exception to the prohibition in subsection (2):
(a) making a record of the information for the purposes of, or in connection with, the performance of the ASIO officer's duties in carrying out ASIO's 17(1) functions;
(b) divulging or communicating the information to another ASIO officer for the purposes of, or in connection with, the performance of that ASIO officer's duties in carrying out ASIO's 17(1) functions;
(c) divulging or communicating the information to a solicitor or barrister representing a person in:
(i) a prosecution of a person for a tax‑related offence; or
(ii) proceedings for the making of a proceeds of crime order;
for the purposes of, or in connection with, the prosecution or proceedings;
Note: Section 3EB deals with the use by a legal practitioner of tax information provided by ASIO.
(d) divulging or communicating the information to an IGIS officer for the purposes of, or in connection with, the performance of that IGIS officer's duties in relation to ASIO or employees of ASIO;
Note: Section 3EC deals with the use by an IGIS officer of tax information provided by ASIO.
(e) divulging or communicating the information to a law enforcement agency officer for the purposes of, or in connection with:
(i) the investigation of a serious offence; or
(ii) an investigation relating to the making, or proposed or possible making, of a proceeds of crime order; or
(iii) the prosecution, or proposed or possible prosecution, of a person for a tax‑related offence; or
(iv) the proceedings, or proposed or possible proceedings, for the making of a proceeds of crime order.
Note: Section 3E deals with the use by a law enforcement agency officer of tax information provided by ASIO.
(4) I f a person who is or has been an ASIO officer obtained tax information under subsection (1) or (3) of this section or subsection 3EC(2), the person must not:
(a) be required to divulge or communicate the information to a court; or
(b) voluntarily give the information in evidence in proceedings before a court, except in the course of:
(i) the prosecution of a person for a tax‑related offence; or
(ii) the proceedings for the making of a proceeds of crime order.
(5) A reference in this section to:
(a) the possible making of a proceeds of crime order in respect of a person; or
(b) the possible proceedings for the making of a proceeds of crime order in respect of a person;
includes a reference to, the making of an order, or proceedings, that are only a possibility at the time in question because the person has not been convicted (within the meaning of section 5 of the Proceeds of Crime Act 1987 ) of an offence to which the order relates.
(6) In this section:
"proceeds of crime order" has the meaning given by section 3E.
"serious offence" has the meaning given by section 3E.
"taxation secrecy provision" has the meaning given by section 3E.
"tax information" means information acquired by the Commissioner under the provisions of a tax law.
"tax law" has the meaning given by section 3E.
"tax-related offence" has the meaning given by section 3E.