A New Tax System (Australian Business Number) Act 1999
Div 11 heading repealed by No 69 of 2020, s 3 and Sch 1 item 78, effective 22 June 2022. The heading formerly read:
Division 11 - Other administrative matters
(Repealed by No 69 of 2020)
S 30 repealed by No 69 of 2020, s 3 and Sch 1 item 79, effective 22 June 2022. S 30 formerly read:
if the recording or disclosure is not done in accordance with subsection (3). Penalty: Imprisonment for 2 years. A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative's registration.
SECTION 30 PROTECTION OF CONFIDENTIALITY OF INFORMATION
30(1)
This section restricts what a *person (the
entrusted person
) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment.
30(2)
The *entrusted person:
(a)
must not make a record of *protected information; and
(b)
must not disclose it to anyone else;
30(3)
It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
(a)
the recording or disclosure is for the purposes of this Act;
(b)
the recording or disclosure happens in the course of the performance of the duties of the *entrusted person
'
s *official employment;
(c)
the entrusted person is the *Registrar and the disclosure is to:
(i)
an Agency Head (within the meaning of the
Public Service Act 1999
) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
(ii)
the accountable authority of a non-corporate Commonwealth entity within the meaning of the
Public Governance, Performance and Accountability Act 2013
for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
(iii)
another *person for the purpose of that other person carrying out functions under a *taxation law; or
(iv)
the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or
(v)
(Repealed by No 54 of 2003)
(vi)
the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(vii)
the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(viii)
a prescribed body for the prescribed purposes;
(d)
the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:
(i)
an Agency Head (within the meaning of the
Public Service Act 1999
) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
(ii)
the accountable authority of a non-corporate Commonwealth entity within the meaning of the
Public Governance, Performance and Accountability Act 2013
for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
(iii)
another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or
(iv)
the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(v)
the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(vi)
a prescribed body for the prescribed purposes;
(e)
the entrusted person is the Registrar and the disclosure:
(i)
is of information relating to an individual who is, or who has been, registered as an *entity's representative in the *Australian Business Register; and
(ii)
is for the purposes of facilitating the entity's electronic dealings with *government entities or for maintaining details in the Register.
Note:
S 30(3) amended by No 62 of 2014, s 3 and Sch 7 item 122, by substituting para (c)(ii) and (d)(ii), effective 1 July 2014. Para (c)(ii) and (d)(ii) formerly read:
(c)(ii) the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or
(d)(ii) the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or
S 30(3) amended by No 42 of 2009, s 3 and Sch 6 item 57, by inserting para (e) and the note at the end, effective 5 April 2010.
S 30(3) amended by No 95 of 2004, s 3 and Sch 6 items 1 to 4, by substituting all the words after " purposes of " in paras (c)(i), (c)(vi), (d)(i) and (d)(iv), applicable in relation to disclosures made on or after 15 October 2001. The words formerly read:
legislation administered by the Agency Minister (within the meaning of that Act); or
legislation administered by the Minister responsible for that Department; or
legislation administered by the Agency Minister (within the meaning of that Act); or
legislation administered by the Minister responsible for that Department; or
S 30(3) amended by No 54 of 2003, No 91 of 2000, No 201 of 1999 and No 146 of 1999.
30(4)
Subsection (3) does not authorise the disclosure of information to:
(a) a Commonwealth Minister; or
(b) a Minister of a State or Territory; or
(c) an elected member of a body established under a law of a State or Territory.
S 30(4) substituted by No 91 of 2000.
30(5)
Except where it is necessary to do so for the purpose of giving effect to a *taxation law, the *entrusted person is not to be required:
(a) to produce any *protected document to a court; or
(b) to disclose *protected information to a court.
30(6)
In this section:
disclose
means divulge or communicate.
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