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 355-25   OFFENCE - DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS  

355-25(1)  
An entity commits an offence if:


(a) the entity is or was a *taxation officer; and


(b) the entity:


(i) makes a record of information; or

(ii) discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2)) or to a court or tribunal; and


(c) the information is *protected information; and


(d) the information was acquired by the first-mentioned entity as a taxation officer.

Penalty: Imprisonment for 2 years.

355-25(2)  
An entity (the covered entity ) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity ) if:


(a) the covered entity is the primary entity ' s *registered tax agent or BAS agent; or


(b) the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity ' s affairs relating to one or more *taxation laws; or


(ba) the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936 ) of the primary entity; or


(c) the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or


(d) the covered entity is the primary entity ' s *legal personal representative; or


(e) the covered entity is the primary entity ' s guardian where the primary entity is a minor or suffers from mental incapacity; or


(f) the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or


(g) the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity ' s behalf with respect to protected information.




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