Income Tax Act 1947 · 2020 Revised Edition · Part 20B · International Agreements to Improve Tax Compliance
105PA. Duty to provide information under regulations prevails over duty of secrecy, etc.
Feedback & supportLast amended by an amending law of 2016.
This section applies where a regulation made under section 105P imposes a duty on a person (A) to —
provide any information to another person;
require A’s internal auditor or appoint another person to carry out an audit for the purpose of determining the extent of compliance by A with the regulation;
carry out any due diligence requirements; or
provide any information to —
A’s internal auditor or the appointed person mentioned in paragraph (b); or
a person appointed by the Comptroller to carry out an audit.
A is not excused from complying with a duty mentioned in subsection (1) by reason only that A is under a duty not to collect, use or disclose any information, whether imposed by written law, rule of law, any contract or any rule of professional conduct.
A who in good faith and with reasonable care does any act for the purpose of complying with the regulation mentioned in subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2).
No civil or criminal action for a breach of any such duty, other than criminal action for an offence under section 105M (if applicable), lies against A —
for producing any document or providing any information if A does so in good faith and with reasonable care in compliance with the regulation mentioned in subsection (1); or
for doing or omitting to do any act if A does or omits to do the act in good faith and with reasonable care and for the purpose of or as a result of complying with the regulation mentioned in subsection (1).
Despite subsection (2), subsection (1) does not apply to any information subject to legal privilege.
information subject to legal privilege
“information subject to legal privilege” means —(a)communications between an advocate and solicitor and his or her client or any person representing his or her client made in connection with the giving of legal advice to the client; and(b)communications between —(i)an advocate and solicitor and his or her client or any person representing his or her client; or(ii)an advocate and solicitor or his or her client or any such representative and any other person,made in connection with, or in contemplation of, judicial proceedings and for the purposes of such proceedings,when such communications are in the possession of a person who is entitled to possession of them, but excluding, in any case, any communications made with the intention of furthering a criminal purpose;