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 355-75   355-75   LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS  


An entity who is or was a *taxation officer is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity as a taxation officer except where it is necessary to do so for the purpose of carrying into effect the provisions of:


(a) a *taxation law; or


(b) the Foreign Acquisitions and Takeovers Act 1975 , if the entity acquired the information because of a request under subsection 138(4) of that Act.

Note:

See also section 8ZK of this Act (about protection of witnesses).




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