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 355-25   OFFENCE - DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS  

355-25(1)  
An entity commits an offence if:


(a) the entity is or was a *taxation officer; and


(b) the entity:


(i) makes a record of information; or

(ii) discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2)) or to a court or tribunal; and


(c) the information is *protected information; and


(d) the information was acquired by the first-mentioned entity as a taxation officer.

Penalty: Imprisonment for 2 years.

355-25(2)  
An entity (the covered entity ) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity ) if:


(a) the covered entity is the primary entity ' s *registered tax agent or BAS agent; or


(b) the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity ' s affairs relating to one or more *taxation laws; or


(ba) the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936 ) of the primary entity; or


(c) the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or


(d) the covered entity is the primary entity ' s *legal personal representative; or


(e) the covered entity is the primary entity ' s guardian where the primary entity is a minor or suffers from mental incapacity; or


(f) the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or


(g) the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity ' s behalf with respect to protected information.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.