Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 5   Tax secrecy and transparency

Part 1   Main amendments

Taxation Administration Act 1953

2   After section 355-45 in Schedule 1

Insert:

355-47 Exception - disclosure of periodic aggregate tax information

(1) Section 355-25 does not apply if the information is *periodic aggregate tax information.

Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.

(2) Periodic aggregate tax information is information that:

(a) specifies the total amount collected or assessed by the Commissioner during a period, or predicted by the Commissioner to be collected or assessed by the Commissioner during a period, in respect of:

(i) tax imposed under a particular Act or particular Acts; or

(ii) if an Act imposes duties of excise - a type of duty of excise imposed under that Act; or

(iii) if an Act imposes duties of customs - a type of duty of customs imposed under that Act; and

(b) does not identify, nor is reasonably capable of being used to identify, an individual.