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 355-30   MEANING OF PROTECTED INFORMATION AND TAXATION OFFICER  

355-30(1)  
Protected information means information that:


(a) was disclosed or obtained under or for the purposes of a law that was a *taxation law (other than the Tax Agent Services Act 2009 ) when the information was disclosed or obtained; and


(b) relates to the affairs of an entity; and


(c) identifies, or is reasonably capable of being used to identify, the entity.

Note:

Tax file numbers do not constitute protected information because they are not, by themselves, reasonably capable of being used to identify an entity. For offences relating to tax file numbers, see Subdivision BA of Division 2 of Part III .

355-30(2)  
Taxation officer means:


(a) the Commissioner or a *Second Commissioner; or


(b) an individual appointed or engaged under the Public Service Act 1999 and performing duties in the Australian Taxation Office.

Note:

This Division applies to certain other entities as if they were taxation officers: see section 355-15 .




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