shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both.
(3) No person appointed under, or who is employed in carrying out, the provisions of this Act shall be required to produce in any court any document, return or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary—
- (a) for the purpose of carrying into effect the provisions of this Act; or
- (b) in order to institute a prosecution, or in the course of prosecution, for any offence committed in relation to duty under this Act, goods and services tax and income tax.
(4) Notwithstanding anything in this section, the Commissioner shall permit the Minister for Finance, the Auditor-General or any officer duly authorised in that behalf by the Minister for Finance or Auditor-General to have such access to any records or documents as may be necessary for the performance of his official duties.
(5) Notwithstanding anything in this section, the Commissioner may transmit or communicate any document, information, return or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties:
- (a) the Comptroller of Income Tax;
- (b) the Comptroller of Property Tax;
- (c) the Comptroller of Goods and Services Tax;
- (d) the Chief Assessor;
- (e) the Commissioner of Stamp Duties; and
- (f) the Permit Officer.
(6) Notwithstanding anything in this section, the Permit Officer—
- (a) shall furnish to the Minister for Home Affairs or any officer duly authorised in that behalf by the Minister for Home Affairs any records or documents as may be necessary for the performance of his official duties; and
