Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020 (F2020L00061) modifies the operation of s 355-25(2) in Sch 1 to the Taxation Administration Act 1953 (the Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 355-25(2) .
The operation of the relevant provision is modified as follows:
The modification applies in relation to a disclosure of information by a taxation officer that occurs on or after 15 May 2020.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Act to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
Someone who is not a taxation officer is prohibited from disclosing protected information, except in certain specified circumstances.
|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|