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 Commissioner may require a taxation officer to make an oath of affirmation to protect information.
The Federal Court has power to grant an injunction restraining an entity from engaging in conduct that would constitute an offence against this Division.
The Commissioner must issue instructions relating to the disclosure of protected tax information.
|355-325||Oath or affirmation to protect information|
|355-330||Injunctions to prevent contravention of non-disclosure provisions|
|355-335||Procedures for disclosing protected information|