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-A - Objects and application of Division  

SECTION 355-15   355-15   APPLICATION OF DIVISION  


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.



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