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-E - Other matters  

Operative provisions

SECTION 355-325   OATH OR AFFIRMATION TO PROTECT INFORMATION  

355-325(1)  
A *taxation officer must, if and when required by the Commissioner to do so, make an oath or affirmation to protect information in accordance with this Division.

355-325(2)  
The Commissioner may determine, in writing:


(a) the form of the oath or affirmation; and


(b) the manner in which the oath or affirmation must be made.




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