Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 164

  (1)   If:

  (a)   a person intentionally:

  (i)   makes a record of; or

  (ii)   discloses to any other person; or

  (iii)   otherwise makes use of;

    information; and

  (b)   the person is not authorised or required under:

  (i)   the family assistance law; or

  (ii)   the Social Security Act 1991 ; or

  (iii)   the Social Security (Administration) Act 1999 ;

    to make the record, disclosure or use of the information that is made by the person; and

  (c)   the person knows or ought reasonably to know that the information is protected information;

the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.

  (2)   Strict liability applies to the element of an offence against subsection   (1) that a person not authorised or required to do something is not authorised or required to do that thing under:

  (a)   the family assistance law; or

  (b)   the Social Security Act 1991 ; or

  (c)   the Social Security (Administration) Act 1999 .