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  

Operative provisions

SECTION 355-66   MAJOR DISASTER SUPPORT PROGRAMS  

355-66(1)    
For the purposes of item 13 of Table 7 in subsection 355-65(8) , the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a major disaster support program if the Minister is satisfied that the program is, in effect:

(a)    responding to the impacts of an event to which subsection (2) of this section applies; and

(b)    directed at supporting:


(i) individuals whom the event has significantly impacted; or

(ii) *businesses the operations of which the event has significantly disrupted.

355-66(2)    
This subsection applies to an event if:

(a)    the event developed rapidly and resulted in:


(i) the death, serious injury or other physical suffering of a large number of individuals; or

(ii) widespread damage to property or the natural environment; or

(b)    the event is an emergency to which a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020 ) relates (including a national emergency declaration that is no longer in force).

Period of effect

355-66(3)    
A declaration made under subsection (1) must specify the period for which the declaration is in force. The period must end no later than 2 years after the day the declaration is registered on the Federal Register of Legislation.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.