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.
Section 355-25 does not apply if:
(a) the entity is a *taxation officer; and
(b) the record or disclosure is made in performing the entity ' s duties as a taxation officer.
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .
Without limiting subsection (1), records or disclosures made in performing duties as a *taxation officer include those mentioned in the following table:
|Records or disclosures in performing duties|
|Item||The record is made for or the disclosure is to ...||and the record or disclosure ...|
|1||any entity, court or tribunal||is for the purpose of administering any *taxation law.|
|2||any entity, court or tribunal||is for the purpose of the making, or proposed or possible making, of an order under the Proceeds of Crime Act 2002 that is related to a *taxation law.|
|3||any entity, court or tribunal||is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to a *taxation law.|
|4||any entity||is for the purpose of responding to a request for a statement of reasons under the Administrative Decisions (Judicial Review) Act 1977 in relation to a decision made under a *taxation law.|
|5||any entity||is for the purpose of:|
|(a)||determining whether to make an ex gratia payment; or|
|(b)||administering such a payment;|
|in connection with administering a *taxation law.|
|6||any entity||is for the purpose of enabling the entity to understand or comply with its obligations under a *taxation law.|
|7||the Secretary of the Department||(a)||is of information that does not include the name, contact details or *ABN of any entity; and|
|(b)||is for the purpose of:|
|(i)||the design of a *taxation law; or|
|(ii)||the amendment of a taxation law.|
|8||any board or member of a board performing a function or exercising a power under a *taxation law||is for the purpose of performing that function or exercising that power.|
|9||a competent authority referred to in an international agreement (within the meaning of section 23 of the International Tax Agreements Act 1953 )||is for the purpose of exchanging information under such an international agreement.|
|10||any employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992 )||is for the purpose of disclosing to that employer information included in a notice given to the Commissioner under subsection 32F(1) or 32H(1A) of that Act by an employee (within the meaning of that Act) of that employer.|
|11||a payer (within the meaning of Part VA of the Income Tax Assessment Act 1936 ) in relation to whom an individual has made a *TFN declaration that is in effect||(a) is of a matter that relates to the individual
s income tax or other liability referred to in paragraph 11-1(b), (ca), (cb), (cc), (cd), (da) or (db); and
(b) is for the purpose of assisting the individual to give a declaration under section 15-50 to the payer; and
(c) is made as the result of a request made by the individual to the Commissioner