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 355-330   INJUNCTIONS TO PREVENT CONTRAVENTION OF NON-DISCLOSURE PROVISIONS  

Injunctions

355-330(1)  
If an entity has engaged, is engaging or is proposing to engage in any conduct that constituted, constitutes or would constitute an offence against this Division, the Federal Court of Australia may, on the application of the Commissioner, grant an injunction:


(a) restraining the entity from engaging in the conduct; and


(b) if in the court ' s opinion it is desirable to do so - requiring the entity to do any act or thing. Interim injunctions

355-330(2)  
If an application is made to the court for an injunction under subsection (1), the court may, before considering the application, grant an interim injunction restraining an entity from engaging in conduct of the kind referred to in that subsection pending the determination of the application. Discharge or variation of injunctions

355-330(3)  
The court may discharge or vary an injunction granted under this section. Exercise of power to grant injunctions

355-330(4)  
If an application is made to the court for the grant of an injunction restraining an entity from engaging in conduct of a particular kind, the power of the court to grant the injunction may be exercised:


(a) if the court is satisfied that the entity has engaged in conduct of that kind - whether or not it appears to the court that the entity intends to engage again, or to continue to engage, in conduct of that kind; or


(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the entity will engage in conduct of that kind - whether or not the entity has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to any other entity if the entity engages in conduct of that kind.

355-330(5)  
The power of the court to grant an injunction requiring an entity to do a particular act or thing may be exercised:


(a) if the court is satisfied that the entity has refused or failed to do that act or thing - whether or not it appears to the court that the entity intends to refuse or fail again, or to continue to refuse or fail, to do that act or thing; or


(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the entity will refuse or fail to do that act or thing - whether or not the entity has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any other entity if the entity refuses or fails to do that act or thing. No undertakings as to damages

355-330(6)  
If the Commissioner makes an application to the court for the grant of an injunction under this section, the court must not require the Commissioner or any other entity, as a condition of the granting of an interim injunction, to give any undertakings as to damages. Other powers of the court unaffected

355-330(7)  
The powers conferred on the court under this section are in addition to, and not in derogation of, any other powers of the court, whether conferred by this Act or otherwise.




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