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.
This Division applies in relation to the following entities in the same way as it applies in relation to *taxation officers:
(a) an entity engaged to provide services relating to the Australian Taxation Office;
(b) an individual employed by, or otherwise performing services for, an entity referred to in paragraph (a);
(c) an individual:
(i) appointed or employed by, or performing services for, the Commonwealth or an authority of the Commonwealth; and
(ii) performing functions or exercising powers under or for the purposes of a *taxation law.