CRP 2019/D1


COMMONWEALTH OF AUSTRALIA

Taxation Administration Act 1953

I, Chris Jordan AO, Commissioner of Taxation, make the following determination.

1 Name

This instrument is the Taxation Administration (Remedial Power-Disclosure of Protected Information by Taxation Officers) Determination 2019.

2 Commencement

(1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this instrument The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

4 Definitions

In this instrument:


Act means the Taxation Administration Act 1953.

5 Modifications of subsection 355-25(2) in Schedule 1 to the Act

For the purposes of section 370-5 in Schedule 1 to the Act, subsection 355-25(2) in that Schedule operates as if the following paragraph were added at the end of that subsection:


; or (h) the primary entity is an individual who has died and the covered entity is:

(i)
a registered tax agent or BAS agent of an executor or administrator of the primary entity's estate; or
(ii)
a legal practitioner representing an executor or administrator of the primary entity's estate in relation to the primary entity's affairs relating to one or more taxation laws.

6 Application of modification

The modification of subsection 355-25(2) in Schedule 1 to the Act made by this instrument applies in relation to a disclosure of information that occurs on or after the commencement of this instrument.

Consultation

1. Subsection 17(1) of the Legislation Act 2003 requires, before the making of a determination, that the rule-maker is satisfied that appropriate and reasonably practicable consultation has been undertaken.

2. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

Due date: 20 December 2019
Contact officer: Stuart Atchison and Zoe Leonard
E-mail address: CRPSecretariat@ato.gov.au
Telephone: (02) 6216 5177 and (02) 6216 2044
Consultation questions

1. Do you agree that the taxpayer confidentiality provisions under the taxation law, as enacted, are leading to, or could lead to, unintended outcomes in the context of representatives of executors and administrators of deceased estates?

2. Is the proposed Legislative Instrument reasonable and not inconsistent with the intended object or purpose of the law?

3. Is the proposed Legislative Instrument reasonable having regard to the cost of compliance?

4. Does the proposed Legislative Instrument result in outcomes for an entity that might be less favourable than those under existing law?

5. Does the proposed Legislative Instrument ensure that relevant provisions of Subdivision 355-B continue to operate in accordance with the intended purpose or object of the law?

6. Legislative instruments ordinarily apply prospectively and they cannot apply retrospectively to disadvantage an entity other than the Commonwealth or an authority of the Commonwealth (section 12 Legislation Act 2003). For the present proposal, prospective application is proposed. What application date should this instrument have?

Information, including your name, contained in submissions may be made available to the public in the explanatory statement unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.



Chris Jordan AO
Commissioner of Taxation


Registration Number:

Registration Date:

Legislative References: TAA 1953Sch 1 355-25(2)

Related Explanatory Statements:

CRP 2019/D1 - Explanatory Statement