Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2008 (NO. 84 OF 2008) - SECT 21

After section 50 of the First Home Owner Grant Act 2000 insert —

    " 50A     Prohibition on secondary disclosures of information

    (1)     A person must not disclose any protected information obtained in accordance with section 50(4) unless—

        (a)     the disclosure is made to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue; and

        (b)     the Commissioner consents to the disclosure.

Penalty:     60 penalty units.

    (2)     For the purposes of the Freedom of Information Act 1982 , information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

        50B     Further restrictions on disclosure

A person, who is (or has been) engaged in the administration or enforcement of this Act, is not required to disclose or produce in any court any information obtained under or in relation to the administration or enforcement of this Act, except—

        (a)     if it is necessary to do so for the purposes of the administration or enforcement of this Act; or

        (b)     if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.".

__________________

See:
Act No.
115/1994.
Reprint No. 5
as at
10 March 2005
and amending
Act Nos
108/2004, 32/2006, 80/2006 and 7/2007.
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