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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 163

Offence--unauthorised obtaining of protected information

  (1)   If:

  (a)   a person intentionally obtains information; and

  (b)   the person is not authorised under the family assistance law to obtain the information; 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 to do something is not authorised under the family assistance law to do that thing.



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