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 355-25   OFFENCE - DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS  

355-25(1)    
An entity commits an offence if:

(a)    the entity is or was a *taxation officer; and

(b)    the entity:


(i) makes a record of information; or

(ii) discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2) ) or to a court or tribunal; and

(c)    the information is *protected information; and

(d)    the information was acquired by the first-mentioned entity as a taxation officer.

Penalty: Imprisonment for 2 years.


355-25(2)    
An entity (the covered entity ) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity ) if:

(a)    the covered entity is the primary entity ' s *registered tax agent or BAS agent; or

(b)    

the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity ' s affairs relating to one or more *taxation laws; or

(ba)    

the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936 ) of the primary entity; or

(c)    the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or

(d)    the covered entity is the primary entity ' s *legal personal representative; or

(e)    the covered entity is the primary entity ' s guardian where the primary entity is a minor or suffers from mental incapacity; or

(f)    the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or

(g)    the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity ' s behalf with respect to protected information; or

(h)    

the covered entity is the registered tax agent or BAS agent of another covered entity mentioned in paragraph (c) , (d) or (e) in relation to the relevant primary entity mentioned in those paragraphs; or

(i)    

the covered entity is a legal practitioner representing another covered entity mentioned in paragraph (c) , (d) or (e) in relation to the affairs of the relevant primary entity mentioned in those paragraphs relating to one or more taxation laws.



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