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-E - Other matters  

Guide to Subdivision 355-E

SECTION 355-320   WHAT THIS SUBDIVISION IS ABOUT  


The Commissioner may require a taxation officer to make an oath of affirmation to protect information.

The Federal Court has power to grant an injunction restraining an entity from engaging in conduct that would constitute an offence against this Division.

The Commissioner must issue instructions relating to the disclosure of protected tax information.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
355-325 Oath or affirmation to protect information
355-330 Injunctions to prevent contravention of non-disclosure provisions
355-335 Procedures for disclosing protected information


 

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