Land Tax Management (Information Disclosure) Amendment Act 1987 (NSW)

LAND TAX MANAGEMENT (INFORMATION DISCLOSURE) AMENDMENT ACT 1987 No. 88

NEW SOUTH WALES

TABLE OF PROVISIONS

1. Short title
2. Commencement

3. Amendment of Act No. 26, 1956

SCHEDULE 1—AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956

LAND TAX MANAGEMENT (INFORMATION DISCLOSURE)

AMENDMENT ACT 1987 No. 88

NEW SOUTH WALES

Act No. 88, 1987

An Act to amend the Land Tax Management Act 1956 for the purpose of	making further provision with respect to the disclosure of information, and
the publication of records, obtained in connection with the administration or execution of that Act and for related purposes. [Assented to 12 June 1987]

Land Tax Management (Information Disclosure) Amendment 1987

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:

Short title

1. This Act may be cited as the "Land Tax Management (Information

Disclosure) Amendment Act 1987".

Commencement

2. (1) Sections 1 and 2 shall commence on the date of assent to this

Act.

(2) Except as provided by subsection (1), this Act shall commence on the

commencement of the Revenue Laws (Reciprocal Powers) Act 1987.
Amendment of Act No. 26, 1956

1. The Land Tax Management Act 1956 is amended in the manner set

forth in Schedule 1.

SCHEDULE 1

(Sec. 3)

AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956

(1) Section 3 (Definitions)—

(a) Section 3(1), definition of "New South Wales revenue law"— After the definition of "Mortgagee", insert:

"New South Wales revenue law" means any of the following:

(a) the Stamp Duties Act 1920;

(b) the Gaming and Betting (Poker Machines) Taxation Act 1956;

(c) the Land Tax Act 1956;
(d) the Pay-roll Tax Act 1971;

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Land lax Management (Information Disclosure) Amendment 1987

SCHEDULE I—continued

AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956—

continued

(e) the Business Franchise Licences (Tobacco) Act 1975;

(f) the Registered Clubs Act 1976;

(g) the Business Franchise Licences (Petroleum Products) Act 1982;

(h) the Liquor Act 1982;

(i) the Health Insurance Levies Act 1982;

(j) any other prescribed Act, being an Act by which a tax, fee, duty or other impost is levied and collected by the State.

(b) Section 3(1), definition of "Record"—

After the definition of "Public authority", insert :

"Record" includes book, account, deed, writing, document and any other source of information compiled, recorded or stored in written form, or on micro-film, or by electronic process, or in any other manner or by any other means.

(2) Section 4 (Chief Commissioner, Deputy Chief Commissioner and other

officers)—

Section 4 ( I D -

After section 4 (10), insert:

(11) The Chief Commissioner is authorised to perform the functions of a State taxation officer under Part IIIA of the Taxation Administration Act 1953 of the Commonwealth.

Land Tax Management (Information Disclosure) Amendment 1987

SCHEDULE I—continued

AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956—

continued

(3) Section 6—

Omit the section, insert instead:

Disclosure of information etc.

6. (1) Except as provided by subsections (2), (4) and (5), a person shall not disclose information, or publish a record, obtained by that or another person in connection with the administration or execution of this Act or the regulations, unless the disclosure or publication is made—

(a)	with the consent of the person from whom the information or record was so obtained;
(b)	in connection with the administration or execution of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987; or
(c)	for the purpose of any legal proceedings arising out of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987 or of any report of any such proceedings.

Penalty: $10,000.

(2) The Chief Commissioner may, if of the opinion that it is

an offence or provides for the imposition of a penalty, or for the necessary to do so for the purpose of enforcing a law that creates purpose of protecting the public revenue, disclose information, or
publish a record, referred to in subsection (1) to—

(a) the Solicitor-General;
(b) the Secretary of the Attorney General's Department;
(c) the Director of Public Prosecutions;
(d) the Crown Advocate;

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SCHEDULE 1— continued

AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956—

continued

(f) a member of the Police Force of or above the rank of Inspector,

so as to enable that person to exercise or perform a power, authority, duty or function conferred or imposed on the person by law.

(3) A person shall not disclose information, or publish a record, communicated in accordance with subsection (2) unless the disclosure or publication is made—

(a) with the consent of the Chief Commissioner; or

(b) so as to enable a person to exercise or perform, for a purpose referred to in that subsection, a power, authority, duty or function conferred or imposed on the person by law.

Penalty: $10,000.

(4) If a record referred to in subsection (1) has been transferred to the Archives Authority of New South Wales in accordance with the Archives Act 1960, the Chief Commissioner may, when the record has been in existence for 30 years or more, give that Authority approval to disclose, divulge or otherwise publish the record.

(5) Subsection (1) does not—

(a)	prevent the disclosure of information, or the publication
of a record, in accordance with a lawful requirement of the Commonwealth Statistician;
(b)	prevent a record from being made available to, or disposed of or otherwise dealt with by, the Archives Authority of New South Wales in accordance with the Archives Act 1960; or
(c)	apply to information, or a record, obtained for the purposes of this Act under a corresponding law within the meaning of section 3 (1) of the Revenue Laws (Reciprocal Powers) Act 1987.

Land Tax Management (Information Disclosure) Amendment 1987

SCHEDULE 1— continued

AMENDMENTS TO THE LAND TAX MANAGEMENT ACT 1956—

continued

(6) In this section, a reference to a record includes a reference to a part of a record and to a copy of a record.

(7) Subject to subsection (5), this section applies to information and records obtained by a person in connection with the administration or execution of this Act whether before or after the commencement of the Land Tax Management (Information Disclosure) Amendment Act 1987.

(4) Section 67 (Access to lands, buildings etc.)—

(a) Omit "places, books, documents and other papers and to all registers of deeds or documents of title", insert instead "places and records".

(b) Omit "books, documents or papers", insert instead "records".

(5) Section 69 (Power to obtain evidence)—

Section 69 (I)—

Omit "books, documents, or other papers whatever", insert instead "records".

(6) Section 71 (Offences)— Section 71 (l)(b)— Omit "book or papers", insert instead "records".