Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020 (F2020L00061) modifies the operation of s 355-25(2) in Sch 1 to the Taxation Administration Act 1953 (the Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 355-25(2) .
The operation of the relevant provision is modified as follows:
The modification applies in relation to a disclosure of information by a taxation officer that occurs on or after 15 May 2020.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Act to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
Section 355-155 does not apply if:
(a) the information was originally disclosed under an exception in Subdivision 355-B for a purpose specified in that exception (the original purpose ); and
(b) the information was acquired by the entity under this section or an exception in Subdivision 355-B ; and
(c) the record or disclosure is made by the entity for the original purpose, or in connection with the original purpose.
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .Instances of disclosures in connection with the original purpose 355-175(2)
Without limiting subsection (1), a record or disclosure is made by the entity in connection with the original purpose if:
(a) the record is made for, or the disclosure is to, any entity, court or tribunal; and
(b) the record or disclosure is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose. Multiple purposes 355-175(3)
Subsection (1) has effect as if a record or disclosure made by the entity for a purpose specified in column 3 of the following table were made in connection with the original purpose:
|Records or disclosures for purpose connected with the original purpose|
|Item||Original purpose||Purpose connected with the original purpose|
|1||a *purpose of the Project Wickenby taskforce||another purpose of that taskforce.|
|2||a purpose of a prescribed taskforce||another purpose of that taskforce.|
|3||one of the purposes specified in column 3 of item 1 of the table in subsection 355-70(1)||the other of those purposes.|
|4||one of the purposes specified in column 3 of item 6 of the table in subsection 355-70(1)||one of the other purposes specified in column 3 of item 6 of that table.|