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Disclosure of information required under section 141

Section 142 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 142 - 142. (1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 141 shall, without th .....

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any proceedings under the provisions of the Act. (2) Except for the purposes of prosecution under the Act, or any other Act, no person who is not engaged in the collection of statistics under the Act or of compilation or computerization thereof for t .....

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fails to furnish such information or return as may by that section be required, or (b) willfully furnishes or causes to furnish any information or return which he knows to be false, he shall, on conviction, be punished with fine which may extend to .....

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