Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 165

  (1)   If:

  (a)   a person (the first person ) solicits the disclosure of protected information from an officer or another person; and

  (b)   the disclosure would be in contravention of this Division; and

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

the first person commits an offence (whether or not any protected information is actually disclosed) punishable on conviction by imprisonment for a term not exceeding 2 years.

  (2)   Strict liability applies to paragraph   (1)(b).