18DDisclosures made in carrying into effect revenue laws

1. Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purpose of carrying into effect a revenue law as set out in schedule 7, part A.

2. Section 18 does not apply if—

3. a disclosure of sensitive revenue information is made in carrying out or supporting a function lawfully conferred on the Commissioner to—
   1. administer the tax system:
   2. implement the tax system:
   3. improve, research, or reform the tax system; and
4. the Commissioner considers the disclosure is reasonable for the purposes described in paragraph (a), having regard to—
   1. the Commissioner’s obligation at all times to use best endeavours to protect the integrity of the tax system; and
   2. the importance of promoting compliance with the law, especially voluntary compliance; and
   3. the impact of the disclosure, personally or commercially or in some other way; and
   4. the resources available to the Commissioner; and
   5. the public availability of the information.

5. Section 18 does not apply to a disclosure of sensitive revenue information that a revenue officer—

6. makes—
   1. to a person who is a revenue officer or a person to whom section 18B(2) applies; and
   2. at a place, and in conditions relating to the confidentiality of information, in which the Commissioner expects revenue officers to perform their duties; and
7. does not intend, and takes the care that is reasonable in the place and conditions to prevent, the receipt of the information by the person receiving it.

8. Section 18 does not apply to—

9. prevent the disclosure of sensitive revenue information to a court or tribunal if the disclosure is necessary for the purpose of carrying into effect a revenue law:
10. require a revenue officer to produce a document in a court or tribunal, or to disclose to a court or tribunal a matter or thing that comes to their notice in the performance of their duties.