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) the Commissioner is appointed as a registrar specified in subsection (2) ; and (c) no other person or body is appointed as that registrar; and (d) the record or the disclosure is made for the purposes of the performance of that registrar ' s functions, or the exercise of that registrar ' s powers.
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .355-67(2)
The following registrars are specified: (a) the *Registrar; (b) the Registrar (within the meaning of the Business Names Registration Act 2011 ); (c) the Registrar (within the meaning of the Corporations Act 2001 ); (d) the Registrar (within the meaning of the Foreign Acquisitions and Takeovers Act 1975 ); (e) the Registrar (within the meaning of the National Consumer Credit Protection Act 2009 ).