Taxation Administration Act 1953


Note: See section 3AA .

Chapter 5 - Administration  


Division 355 - Confidentiality of taxpayer information  

Subdivision 355-B - Disclosure of protected information by taxation officers  

Operative provisions



Section 355-25 does not apply if:

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

(b) an item in the table in this subsection covers the making of the record or the disclosure; and

(c) if the entity is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office - one of the following has agreed that the record or disclosure is covered by the item:

(i) the Commissioner;

(ii) a Second Commissioner;

(iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

Records or disclosures to Ministers
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 any Minister is for the purpose of enabling the Minister to exercise a power or perform a function under a *taxation law.
2 the Minister (a) is about an entity; and
(b) is for the purpose of enabling the Minister to respond directly to the entity in relation to a representation made by the entity to:
(i) the Minister; or
(ii) another member of a House of the Parliament.
3 the Minister is for the purpose of informing decisions made under the scheme known as the Compensation for Detriment Caused by Defective Administration Scheme.
4 the *Finance Minister is for the purpose of:
(a) the waiver, or possible waiver, of a *tax debt under section 63 of the Public Governance, Performance and Accountability Act 2013 ; or
(b) the making, or possible making, of a payment referred to in section 65 of that Act (about act of grace payments) in connection with administering a *taxation law.
5 any Minister is for the purpose of:
(a) determining whether to make an ex gratia payment; or
(b) administering such a payment.
6 a Minister responsible for:
(a) agriculture; or
(aa) water; or
(b) industry policy; or
(c) investment promotion; or
(d) taxation policy; or
(e) foreign investment in Australia
(a) is of information contained in the Register of Foreign Ownership of Agricultural Land or Register of Foreign Ownership of Water Entitlements; and
(b) is for the purpose of enabling that Minister to discharge that responsibility.

Note 1:

A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .

Note 2:

Section 19 of the Acts Interpretation Act 1901 provides that the expression " the Minister " , as used in table items 2 and 3, refers to the Minister or Ministers administering the relevant provision.

The *taxation officer is entitled to rely on the exception in subsection (1) even if the agreement referred to in paragraph (1)(c) has not been obtained in relation to the record or disclosure.


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