When you work with secret information, you have to keep it secret. The law says that some people can look at this secret information. These people are the Director-General of an intelligence and security agency, or employees that the Director-General chooses, as defined in the Intelligence and Security Act 2017, and they can only look at the information if they have permission under section 137 or 138 of the Intelligence and Security Act 2017. You can find more about this in the Tax Administration Act 1994 and the Intelligence and Security Act 2017. The Director-General is in charge of an intelligence and security agency. They decide who can see the secret information.