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  

Operative provisions

SECTION 355-280   355-280   LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS  


An entity is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity under this Subdivision, except where it is necessary to do so for the purpose of carrying into effect the provisions of a *taxation law.
Note:

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


 

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