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.
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.
|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|