In this Division:
"taxation information" means information (including protected information within the meaning of subsection 355 - 30(1) in Schedule 1 to the Taxation Administration Act 1953 but not including a tax file number) that is held by a taxation officer.
"taxation officer" means the following:
(a) a person who is a taxation officer within the meaning of subsection 355 - 30(2) in Schedule 1 to the Taxation Administration Act 1953 ;
(b) an entity covered by section 355 - 15 in that Schedule.