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-B - Disclosure of protected information by taxation officers  

Guide to Subdivision 355-B

SECTION 355-20   WHAT THIS SUBDIVISION IS ABOUT  


The main protection for taxpayer confidentiality is in this Subdivision. It is an offence for taxation officers to disclose tax information that identifies an entity, or is reasonably capable of being used to identify an entity, except in certain specified circumstances.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
355-25 Offence - disclosure of protected information by taxation officers
355-30 Meaning of protected information and taxation officer
355-35 Consent is not a defence
355-40 Generality of Subdivision not limited
355-45 Exception - disclosure of publicly available information
355-47 Exception - disclosure of periodic aggregate tax information
355-50 Exception - disclosure in performing duties
355-55 Exception - disclosure to Ministers
355-60 Limits on disclosure to Ministers
355-65 Exception - disclosure for other government purposes
355-70 Exception - disclosure for law enforcement and related purposes
355-72 Exception - disclosure to credit reporting bureaus
355-75 Limits on disclosure to courts and tribunals




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