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  • Appendix 10: Information provided to law enforcement agencies

    Section 355‑70 (item 1) of Schedule 1 to the Taxation Administration Act 1953 allows the disclosure of taxpayer information to specified law enforcement agencies where the information is:

    • relevant to determining whether a serious offence has been, or is being, committed
    • for enforcing a law, the contravention of which is a serious offence, or
    • for proceeds of crime order proceedings.

    Table 5.14 shows requests from agencies and ATO-initiated disclosures, while Table 5.15 shows the general categories of offence in 2016–17.

    TABLE 5.14 Requesting agencies and ATO-initiated disclosures, 2016–17
      New requests Processed requests
    On hand 1 July 2016 Requests received ATO-initiated Total requests Received Withdrawn Rejected Total requests Disclosed On hand 30 June 2017
    Subsection 355‑70(1)(item 1) – serious offence  
    Australian Commission for Law Enforcement Integrity 2 18 0 18 0 0 20 0
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 15 226 12 238 2 0 223 28
    Australian Federal Police 23 317 38 355 13 0 335 30
    Australian Securities and Investments Commission 3 17 1 18 1 0 19 1
    Commonwealth Director of Public Prosecutions 0 8 2 10 0 0 8 2
    Crime and Corruption Commission Queensland 3 63 1 64 1 0 62 4
    District Court Sydney 0 0 1 1 0 0 1 0
    Downing Centre Sydney 0 0 2 2 0 0 2 0
    Independent Commission against Corruption – New South Wales 0 1 0 1 0 0 0 1
    Independent Commission against Corruption – South Australia 0 6 0 6 0 0 5 1
    Local Court, Moss Vale, New South Wales 0 0 1 1 0 0 1 0
    New South Wales Crime Commission 5 144 1 145 0 0 142 8
    Magistrates Court, Burwood, New South Wales 0 0 1 1 0 0 1 0
    Magistrates Court Melbourne 0 0 3 3 0 0 3 0
    New South Wales Police 23 275 3 278 12 2 257 30
    Northern Territory Police 2 15 0 15 1 0 12 4
    Queensland Police 8 139 11 150 5 0 135 18
    South Australian Police 3 56 3 59 1 0 57 4
    Tasmanian Police 1 8 0 8 0 0 6 3
    Victorian Police 5 218 8 226 11 0 205 15
    Western Australian Police 7 66 2 68 0 0 71 4
    Victorian Independent Broad-based
    Anti-corruption Commission
    3 7 1 8 0 0 11 0
    Total 103 1,584 91 1,675 47 2 1,576 153
    Subsection 355‑70(1)(item 2) – ASIO
    Australian Security and Intelligence Organisation 0 2 0 2 0 0 2 0
    Total 0 2 0 2 0 0 2 0
    Subsection 355‑70(1)(item 3) – Project Wickenby
    Australian Federal Police 0 2 0 2 0 0 2 0
    Total 0 2 0 2 0 0 2 0
    Subsection 355‑70(1)(item 4) – Fraud & Anti-Corruption Centre Taskforce
    Australian Border Force 0 1 13 14 0 0 14 0
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 0 7 75 82 0 0 82 0
    Australian Federal Police 0 28 48 76 0 0 75 1
    Australian Securities and Investments Commission 0 7 24 31 0 0 31 0
    Australian Transaction Reports and Analysis Centre 1 17 46 63 1 0 57 6
    Commonwealth Director of Public Prosecutions 0 2 19 21 0 0 21 0
    Total 1 62 225 287 1 0 280 7
    Subsection 355‑70(1)(item 4) – Fusion Centre Taskforce
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 1 6 11 17 0 0 18 0
    Total 1 6 11 17 0 0 18 0
    Subsection 355‑70(1)(item 4) – National Anti-Gang Taskforce
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 0 5 6 11 1 0 10 0
    Australian Federal Police 31 304 49 353 3 0 365 16
    Australian Gangs Intelligence Coordination Centre 0 3 0 3 0 0 3 0
    Total 31 312 55 367 4 0 378 16
    Subsection 355‑70(1)(item 4) – Phoenix Taskforce
    Australian Border Force 0 1 4 5 0 0 5 0
    Australian Competition and Consumer Commissioner 0 0 1 1 0 0 1 0
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 0 0 6 6 0 0 6 0
    Australian Financial Security Authority 0 0 2 2 0 0 2 0
    Australian Securities and Investments Commission 1 8 16 24 0 0 25 0
    Australian Transaction Reports & Analysis Centre 0 1 2 3 0 0 3 0
    Clean Energy Regulator 1 0 5 5 0 0 6 0
    Department of Commerce WA 0 2 0 2 0 0 2 0
    Department of Employment 0 0 5 5 0 0 5 0
    Department of Environment 0 0 1 1 0 0 1 0
    Department of Treasury Finance 0 0 1 1 0 0 0 0
    Fair Trading 0 0 1 1 0 0 1 0
    Fair Work Ombudsman 0 0 4 4 0 1 3 0
    New South Wales Police 0 1 1 2 0 0 2 0
    Office of State Revenue 0 2 20 22 0 0 22 0
    Queensland Building & Construction Commission 0 0 1 1 0 0 1 0
    Return to Work SA 0 0 5 5 0 0 5 0
    State Insurance Regulatory Authority 0 0 1 1 0 0 1 0
    WA Building Commission 0 0 1 1 0 0 1 0
    Total 2 15 77 92 0 1 93 0
    Subsection 355‑70(1)(item 4) – Trusts Taskforce
    Australian Federal Police 0 4 3 7 0 0 7 0
    Australian Securities and Investments Commission 0 0 1 1 0 0 1 0
    Total 0 4 4 8 0 0 8 0
    Subsection 355‑70(1)(item 4) – Criminal Assets Confiscation Taskforce
    Australian Criminal Intelligence Commission (formerly Australian Crime Commission) 0 2 1 3 0 0 2 1
    Australian Federal Police 7 208 35 243 1 0 245 4
    Total 7 210 36 246 1 0 247 5
    Subsection 355‑70(1)(item 4) – Taskforce Cadena
    Australian Border Force 0 14 0 14 0 0 13 1
    Total 0 14 0 14 0 0 13 1
    GRAND TOTAL 145 2,211 499 2,710 53 3 2,617 182
    TABLE 5.15 General categories of offence, 2016–17
    Legislation New requests Processed Requests
    On hand 1 July 2016 Requests received ATO initiated Total requests Received Withdrawn Rejected Total requests Disclosed On hand 30 June 2017
    Anti Money Laundering and Counter Terrorism Financing Act 2006   2 17 0 17 0 0 16 3
    Australian Securities and Investments Commission Act 2001   0 0 1 1 0 0 1 0
    Child Protection Act 1999 (Qld) 0 1 0 1 0 0 1 0
    Common Law (Vic.) 1 6 0 6 0 0 6 1
    Competition and Consumer Act 2010   0 1 0 1 0 0 0 1
    Confiscation Act 1997 (Vic.) 2 45 0 45 0 0 41 6
    Corporations law 0 3 1 4 1 0 0 3
    Crimes and Criminal Code Act 1995 (Commonwealth) 65 899 56 955 36 2 914 68
    various Crimes Acts and Criminal Code Acts (State) 6 86 21 107 2 0 99 12
    Criminal Assets Confiscation Act 2005 (SA) 0 24 0 24 0 0 16 8
    Criminal Assets Recovery Act 1990 (NSW) 4 116 0 116 0 0 108 12
    Criminal Law Consolidations Act 1935 (SA) 0 19 3 22 1 0 20 1
    Criminal Proceeds Confiscation Act 2002 (Qld) 1 56 0 56 1 0 49 7
    Criminal Property Confiscation Act 2000 (WA) 0 6 0 6 0 0 6 0
    Criminal Property Forfeiture Act (NT) 0 6 0 6 0 0 4 2
    Customs Act 1901 (Part IV) 0 9 0 9 0 0 9 0
    Drugs Misuse and Trafficking Act 1985   17 171 3 174 4 0 160 27
    Drugs Poisons and Controlled Substances Act 1981 (Vic.) 4 86 0 86 2 0 88 0
    Environment Protection and Biodiversity Conservation Act 1999   0 2 0 2 0 0 2 0
    Financial Transaction Reports Act 1988   0 1 0 1 0 0 1 0
    Firearms Act 1996 (NSW) 0 5 0 5 0 0 5 0
    Foreign Acquisitions and Takeovers Act 1975   0 0 5 5 0 0 5 0
    Foreign Passports (Law Enforcement and Security) Act 2005   0 1 0 1 0 0 1 0
    Migration Act 1958   0 2 0 2 0 0 1 1
    National Consumer Credit Protection Act 2009   1 11 0 11 0 0 12 0
    Proceeds of Crime Act 2002 (Commonwealth) 0 1 0 1 0 0 0 1
    Sex Work Act (Vic.) 0 4 0 4 0 0 4 0
    Summary Offences Act (SA) 0 1 0 1 0 0 1 0
    Tobacco Act (Vic.) 0 1 0 1 0 0 1 0
    Unexplained Wealth Acts (State) 0 4 0 4 0 0 4 0
    Weapons Act 1990 (Qld) 0 0 1 1 0 0 1 0
    Total   103 1,584 91 1,675 47 2 1,576 153
      Last modified: 30 Oct 2017QC 53726