Commonwealth Consolidated Acts Commonwealth Consolidated ActsA witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled:
(a) to disclose:
(i) the fact that the witness received any information;
(ii) the nature of any information received by the witness; or
(iii) the name of any person from whom the witness received any information; or
(b) if the witness is an officer, to produce any reports:
(i) made or received by the witness confidentially in the witness' official capacity; or
(ii) containing confidential information.