55E. Section 55B notice may be subject to confidentiality duty

Where the Collector issues a notice to any person under section 55B(3) and states that the notice must be kept confidential, the person

Subsection (1) does not apply to the disclosure of any information relating to the notice to an advocate and solicitor for the purpose of seeking legal advice on the notice, if (and only if) the person who discloses the information informs the advocate and solicitor of the

The advocate and solicitor to whom information is disclosed in accordance with subsection (2) shall be subject to subsection (1) as if he is the person to whom the notice under subsection (1) was issued.

Any person who contravenes subsection (1) is guilty of an offence and liable on conviction to a fine not exceeding $1,000 and, in default of payment, to imprisonment for a term not exceeding 6 months.

The Collector may compound the offence under subsection (4).

A person who in good faith complies with subsection (1) shall not be treated as being in breach of any duty to disclose the information to any person, whether imposed by written law, rule of law, any contract or any rule of professional conduct; and no criminal or civil action for a breach of such duty shall lie against the first-mentioned person.