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-D - Disclosure of protected information that has been unlawfully acquired  

Guide to Subdivision 355-D

SECTION 355-260   WHAT THIS SUBDIVISION IS ABOUT  


The disclosure of protected tax information that has been unlawfully acquired is prohibited.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
355-265 Offence - disclosure of protected information acquired in breach of a taxation law
355-270 Exception - disclosure of publicly available information
355-275 Exception - disclosure in relation to a taxation law
355-280 Limits on disclosure to courts and tribunals


 

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