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 must issue instructions in relation to the procedures to be followed by *taxation officers in disclosing *protected information under the exceptions in sections 355-55 (about disclosures to Ministers), 355-65 (about disclosures for other government purposes) and 355-70 (about disclosures for law enforcement and related purposes). 355-335(2)
The instructions must:
(a) be issued within 6 months after the commencement of this section; and
(b) be in writing; and
(c) provide for the matters mentioned in subsection (3); and
(d) be published on the Australian Taxation Office website. 355-335(3)
The matters are:
(a) the processes to be followed before *protected information can be disclosed by a *taxation officer under the exceptions in sections 355-55 , 355-65 and 355-70 ; and
(b) the processes involved in obtaining and giving the agreement mentioned in paragraphs 355-55(1)(c) and 355-70(1)(c) ; and
(c) other matters the Commissioner considers appropriate. 355-335(4)
Without limiting subsection 33(3) of the Acts Interpretation Act 1901 , the Commissioner may vary or revoke the instructions. 355-335(5)
A failure to comply with the time limit in paragraph (2)(a) does not:
(a) prevent the Commissioner from issuing the instructions after this time; or
(b) affect the validity of the instructions when issued. 355-335(6)
A failure to comply with the instructions does not, of itself, mean that a *taxation officer is not entitled to rely on the exceptions in sections 355-55 , 355-65 and 355-70 . 355-335(7)
The instructions are not a legislative instrument.