Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 355 - Confidentiality of taxpayer information  

Subdivision 355-C - On-disclosure of protected information by other people  

Guide to Subdivision 355-C

SECTION 355-150   WHAT THIS SUBDIVISION IS ABOUT  


Someone who is not a taxation officer is prohibited from disclosing protected information, except in certain specified circumstances.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
355-155 Offence - on-disclosure of protected information by other people
355-160 Consent is not a defence
355-165 Generality of Subdivision not limited
355-170 Exception - on-disclosure of publicly available information
355-172 Exception - disclosure of periodic aggregate tax information
355-175 Exception - on-disclosure for original purpose
355-180 Exception - on-disclosure to Ministers in relation to statutory powers or functions
355-182 Exception - on-disclosure of certain information to Commonwealth Ombudsman
355-185 Exception - on-disclosure in relation to IGIS
355-190 Exception - on-disclosure in relation to ASIO
355-195 Exception - on-disclosure by Royal Commissions
355-200 Exception - records made in compliance with Australian laws
355-205 Limits on on-disclosure to courts or tribunals
355-210 Limits on on-disclosure to Ministers
355-215 Exception - on-disclosure of information disclosed to credit reporting bureaus




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