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  

SECTION 355-335   PROCEDURES FOR DISCLOSING PROTECTED INFORMATION  

355-335(1)  
The Commissioner must issue instructions in relation to the procedures to be followed by *taxation officers in disclosing *protected information under the exceptions in sections 355-55 (about disclosures to Ministers), 355-65 (about disclosures for other government purposes) and 355-70 (about disclosures for law enforcement and related purposes).

355-335(2)  
The instructions must:


(a) be issued within 6 months after the commencement of this section; and


(b) be in writing; and


(c) provide for the matters mentioned in subsection (3); and


(d) be published on the Australian Taxation Office website.

355-335(3)  
The matters are:


(a) the processes to be followed before *protected information can be disclosed by a *taxation officer under the exceptions in sections 355-55 , 355-65 and 355-70 ; and


(b) the processes involved in obtaining and giving the agreement mentioned in paragraphs 355-55(1)(c) and 355-70(1)(c) ; and


(c) other matters the Commissioner considers appropriate.

355-335(4)  
Without limiting subsection 33(3) of the Acts Interpretation Act 1901 , the Commissioner may vary or revoke the instructions.

355-335(5)  
A failure to comply with the time limit in paragraph (2)(a) does not:


(a) prevent the Commissioner from issuing the instructions after this time; or


(b) affect the validity of the instructions when issued.

355-335(6)  
A failure to comply with the instructions does not, of itself, mean that a *taxation officer is not entitled to rely on the exceptions in sections 355-55 , 355-65 and 355-70 .

355-335(7)  
The instructions are not a legislative instrument.




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