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 355-50   EXCEPTION - 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 and 3E .

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 ' 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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