Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Section 355-25 does not apply if:
(a) the entity is a *taxation officer; and
(b) the record or disclosure is made in performing the entity ' s duties as a taxation officer.
Without limiting subsection (1), records or disclosures made in performing duties as a *taxation officer include those mentioned in the following table:
Note: See section 3AA .
Chapter 5 - Administration
PART 5-1
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THE AUSTRALIAN TAXATION OFFICE
Division 355
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Confidentiality of taxpayer information
Subdivision 355-B
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Disclosure of protected information by taxation officers
Operative provisions
SECTION 355-50
EXCEPTION
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DISCLOSURE IN PERFORMING DUTIES
355-50(1)
Section 355-25 does not apply if:
(a) the entity is a *taxation officer; and
(b) the record or disclosure is made in performing the entity ' s duties as a taxation officer.
Note 1:
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .
Note 2:
An example of a duty mentioned in paragraph (b) is the duty to make available information under sections 3C , 3E and 3H .
355-50(2)
Without limiting subsection (1), records or disclosures made in performing duties as a *taxation officer include those mentioned in the following table:
Records or disclosures in performing duties | |||
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... | |
1 | any entity, court or tribunal | is for the purpose of administering any *taxation law. | |
2 | any entity, court or tribunal | is for the purpose of the making, or proposed or possible making, of an order under the Proceeds of Crime Act 2002 that is related to a *taxation law. | |
3 | any entity, court or tribunal | is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to a *taxation law. | |
4 | any entity | is for the purpose of responding to a request for a statement of reasons under the Administrative Decisions (Judicial Review) Act 1977 in relation to a decision made under a *taxation law. | |
5 | any entity | is for the purpose of: | |
(a) | determining whether to make an ex gratia payment; or | ||
(b) | administering such a payment; | ||
in connection with administering a *taxation law. | |||
6 | any entity | is for the purpose of enabling the entity to understand or comply with its obligations under a *taxation law. | |
7 | the Secretary of the Department | (a) | is of information that does not include the name, contact details or *ABN of any entity; and |
(b) | is for the purpose of: | ||
(i) | the design of a *taxation law; or | ||
(ii) | the amendment of a taxation law. | ||
8 | any board or member of a board performing a function or exercising a power under a *taxation law | is for the purpose of performing that function or exercising that power. | |
9 | a competent authority referred to in an international agreement (within the meaning of section 23 of the International Tax Agreements Act 1953 ) | is for the purpose of exchanging information under such an international agreement. | |
10 | any employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) | is for the purpose of disclosing to that employer information included in a notice given to the Commissioner under subsection 32F(1) or 32H(1A) of that Act by an employee (within the meaning of that Act) of that employer. | |
11 | a payer (within the meaning of Part VA of the Income Tax Assessment Act 1936 ) in relation to whom an individual has made a *TFN declaration that is in effect | (a) is of a matter that relates to the individual
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s income tax or other liability referred to in paragraph 11-1(b), (ca), (cb), (cc), (cd), (da) or (db); and
(b) is for the purpose of assisting the individual to give a declaration under section 15-50 to the payer; and (c) is made as the result of a request made by the individual to the Commissioner |
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