Note Note to s. 91(1) Section 130A applies to an offence against this subsection. inserted by No. 13/2013 s. 46(2). (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. S. 92 92 Permitted disclosures to particular persons or for (Heading) particular purposes inserted by No. 41/2013 (1) A tax officer may disclose information obtained s. 49. under or in relation to the administration of a S. 92 amended by taxation law— No. 88/2005 s. 110(2) (ILA (a) with the consent of the person to whom the s. 39B(1)). information relates or at the request of a person acting on behalf of that person; or S. 92(1)(b) (b) in connection with the administration or substituted by execution of— No. 83/2009 s. 36(a), (i) a taxation law; or amended by No. 40/2014 s. 39(1)(a)(ii). S. 92(1)(b)(ia) (ia) the Back to Work Act 2015; or inserted by No. 3/2015 s. 57. (ii) the First Home Owner Grant S. 92(1)(b)(ii) amended by Act 2000 or a corresponding law of No. 40/2014 another State or Territory; or s. 39(1)(a)(i). (iii) the Unclaimed Money Act 2008— including for the purpose of any legal proceeding arising out of that taxation law, Act or corresponding law, or a report of those proceedings; or
Note to s. 91(1) inserted by No. 13/2013 s. 46(2). Note Section 130A applies to an offence against this subsection. (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. S. 92 (Heading) inserted by No. 41/2013 s. 49. S. 92 amended by No. 88/2005 s. 110(2) (ILA s. 39B(1)). 92 Permitted disclosures to particular persons or for particular purposes (1) A tax officer may disclose information obtained under or in relation to the administration of a taxation law— (a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or S. 92(1)(b) substituted by No. 83/2009 s. 36(a), amended by No. 40/2014 s. 39(1)(a)(ii). (b) in connection with the administration or execution of— (i) a taxation law; or S. 92(1)(b)(ia) inserted by No. 3/2015 s. 57. (ia) the Back to Work Act 2015; or S. 92(1)(b)(ii) amended by No. 40/2014 s. 39(1)(a)(i). (ii) the First Home Owner Grant Act 2000 or a corresponding law of another State or Territory; or (iii) the Unclaimed Money Act 2008— including for the purpose of any legal proceeding arising out of that taxation law, Act or corresponding law, or a report of those proceedings; or
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