Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 2   Private ancillary funds

Part 1   Amendments commencing on 1 October 2009

Taxation Administration Act 1953

17   Subsection 3C(4)

Repeal the subsection, substitute:

(4) Nothing in subsection (2) prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner from communicating any information to:

(a) a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties; or

(b) if the information relates to the non-compliance of a private ancillary fund or charity (or a trustee of a private ancillary fund or charity) with a law of the Commonwealth, a State or a Territory - the Attorney-General of a State or Territory for the purposes of the administration of a law of the State or Territory governing trusts and charities.