Where the Minister obtains an article, document or information under section 7 or 8, he or she may — (Amended by Act 18 of 2014)
(a) not disclose or reveal to any person, the contents or import of the document or information, for twenty days or such extended time period pursuant to paragraph (c), commencing on the day on which he or she obtained the article, document or information;
(b) after the expiry of 20 days, if the article, document or information in his or her opinion contains information sought by a request, provide authenticated copies of the information to the competent authority of the requesting state; and
(c) extend the time period under paragraph (a) if a taxpayer or interested person has objected to the Minister providing the assistance requested and has sought judicial review of an act of the Minister or other lawful recourse against an act of the Minister under section 13.