House of Representatives

Taxation Laws Amendment Bill 1993

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon John Dawkins, M.P.)

Amendment of the Taxation Administration Act 1953

Summary of proposed amendments

Purpose of amendment: This Bill proposes to amend the Taxation Administration Act 1953 (the Act) to include the Queensland Criminal Justice Commission in the definition of law enforcement agency.

Date of Effect: The amendment will apply from the date of Royal Assent.

Background to the legislation

Section 3E of the Act provides the Commissioner with the discretion to disclose information acquired under a tax law to an authorised law enforcement agency officer.

Law enforcement agencies to which the Commissioner may provide information are specified in the definition of "law enforcement agency" in section 2 of the Act. The Queensland Criminal Justice Commission is not specified in the definition.

Explanation of proposed amendments

The Bill proposes to amend section 2 of the Act to include:

·
the Chairman of the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "head" [Subclause 63(a)] ; and
·
the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "law enforcement agency" [Subclause 63(b)] .

The amendment will enable the Commissioner to disclose information acquired under a tax law to the Queensland Criminal Justice Commission from the date of Royal Assent.


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