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 355-47   EXCEPTION - DISCLOSURE OF PERIODIC AGGREGATE TAX INFORMATION  

355-47(1)  
Section 355-25 does not apply if the information is *periodic aggregate tax information.

Note:

A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .

355-47(2)  
Periodic aggregate tax information is information that:


(a) specifies the total amount collected or assessed by the Commissioner during a period, or predicted by the Commissioner to be collected or assessed by the Commissioner during a period, in respect of:


(i) tax imposed under a particular Act or particular Acts; or

(ii) if an Act imposes duties of excise - a type of duty of excise imposed under that Act; or

(iii) if an Act imposes duties of customs - a type of duty of customs imposed under that Act; and


(b) does not identify, nor is reasonably capable of being used to identify, an individual.




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