Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020 (F2020L00061) modifies the operation of s 355-25(2) in Sch 1 to the Taxation Administration Act 1953 (the Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 355-25(2) .
The operation of the relevant provision is modified as follows:
The modification applies in relation to a disclosure of information by a taxation officer that occurs on or after 15 May 2020.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Act to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
Section 355-25 does not apply if:
(a) the entity is a *taxation officer; and
(b) an item in the table in this subsection covers the making of the record or the disclosure; and
(c) if the entity is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office - one of the following has agreed that the record or disclosure is covered by the item:
(i) the Commissioner;
(ii) a Second Commissioner;
(iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.
|Records or disclosures to Ministers|
|Item||The record is made for or the disclosure is to ...||and the record or disclosure ...|
|1||any Minister||is for the purpose of enabling the Minister to exercise a power or perform a function under a *taxation law.|
|2||the Minister||(a)||is about an entity; and|
|(b)||is for the purpose of enabling the Minister to respond directly to the entity in relation to a representation made by the entity to:|
|(i)||the Minister; or|
|(ii)||another member of a House of the Parliament.|
|3||the Minister||is for the purpose of informing decisions made under the scheme known as the Compensation for Detriment Caused by Defective Administration Scheme.|
|4||the *Finance Minister||is for the purpose of:|
|(a)||the waiver, or possible waiver, of a *tax debt under section 63 of the Public Governance, Performance and Accountability Act 2013 ; or|
|(b)||the making, or possible making, of a payment referred to in section 65 of that Act (about act of grace payments) in connection with administering a *taxation law.|
|5||any Minister||is for the purpose of:|
|(a)||determining whether to make an ex gratia payment; or|
|(b)||administering such a payment.|
|6||a Minister responsible for:
(a) agriculture; or
(aa) water; or
(b) industry policy; or
(c) investment promotion; or
(d) taxation policy; or
(e) foreign investment in Australia
|(a)||is of information contained in the Register of Foreign Ownership of Agricultural Land or Register of Foreign Ownership of Water Entitlements; and|
|(b)||is for the purpose of enabling that Minister to discharge that responsibility.|
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .
Section 19 of the Acts Interpretation Act 1901 provides that the expression " the Minister " , as used in table items 2 and 3, refers to the Minister or Ministers administering the relevant provision.
The *taxation officer is entitled to rely on the exception in subsection (1) even if the agreement referred to in paragraph (1)(c) has not been obtained in relation to the record or disclosure.