TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 5 - Administration
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.
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.
This Division applies to certain other entities as if they were taxation officers: see section 355-15 .