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 355-65   EXCEPTION - DISCLOSURE FOR OTHER GOVERNMENT PURPOSES  

355-65(1)  
Section 355-25 does not apply if:

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

(b)  an item in a table in this section covers the making of the record or the disclosure.

Note:

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

Table 1 - Records or disclosures relating to social welfare, health or safety

355-65(2)  


Table 1 is as follows:


Table 1: Records or disclosures relating to social welfare, health or safety
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 an Agency Head (within the meaning of the Public Service Act 1999 ) of an agency (within the meaning of that Act) dealing with matters relating to the social security law (within the meaning of subsection 23(17) of the Social Security Act 1991 ) is for the purpose of administering that law.
2 the *Health Secretary is for the purpose of administering any law of the Australian Capital Territory or of the Northern Territory which is administered by the *Health Minister.
3 the Repatriation Commission is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits.
4 the *Student Assistance Secretary is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits.
4A the Secretary of the Department administered by the Minister administering the Fair Entitlements Guarantee Act 2012 is for the purpose of administering the Fair Entitlements Guarantee Act 2012 .
4B the *Employment Secretary is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits, other than the Fair Entitlements Guarantee Act 2012 .
5 (a) the *Student Assistance Secretary; or
(b) the Secretary of the Department administered by the Minister administering the Higher Education Support Act 2003 ; or
(c) the Secretary of the Department administered by the Minister administering the VET Student Loans Act 2016
is for the purpose of administering any *Commonwealth law relating to financial assistance to students.
5AA the Secretary of the Department administered by the Minister administering the Trade Support Loans Act 2014 is for the purpose of administering that Act.
5A the *Families Secretary or the Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997 ) is for the purpose of administering the Paid Parental Leave Act 2010 .
6 the *Families Secretary or the Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997 ) is for the purpose of administering the A New Tax System (Family Assistance) (Administration) Act 1999 .
7 the Child Support Registrar is for the purpose of administering the Child Support (Registration and Collection) Act 1988 or the Child Support (Assessment) Act 1989 .
8 the Chief Executive Medicare (within the meaning of the Human Services (Medicare) Act 1973 ) is for the purpose of administering Part 2-2 (about premiums reduction scheme) or 6-4 (about administration of that scheme) of the Private Health Insurance Act 2007 .
9 an *Australian government agency is necessary for the purpose of preventing or lessening:
(a) a serious threat to an individual ' s life, health or safety; or
(b) a serious threat to public health or public safety.
10 an *Australian government agency is for the purpose of preventing, detecting, disrupting or investigating conduct that relates to a matter of security as defined by section 4 of the Australian Security Intelligence Organisation Act 1979
11 the Chief Executive Officer of Services Australia is for the purpose of administering the program known as the COVID-19 Disaster Payment.

Table 2 - Records or disclosures relating to superannuation or finance

355-65(3)  


Table 2 is as follows:


Table 2: Records or disclosures relating to superannuation or finance
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 a financial sector supervisory agency (within the meaning of section 3 of the Australian Prudential Regulation Authority Act 1998 ) (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
(b) is for the purpose of the agency performing any of its functions or exercising any of its powers.
2 (a) an agency having the function, in Australia or in a foreign country, of supervising or regulating *financial institutions; or (a) is of information that was obtained under or in relation to the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993 ; and
(b) any other agency (including a foreign agency) specified in the regulations (b) is for the purpose of performing any of its functions or exercising any of its powers; and
(c) is made in accordance with the conditions (if any) imposed by the regulations in relation to the disclosure of information under this item.
3 (a) the Superannuation Complaints Tribunal established by section 6 of the Superannuation (Resolution of Complaints) Act 1993 ; or (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
(b) the operator of the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001 (b) is for the purpose of the Tribunal, or the operator, performing any of its functions or exercising any of its powers.
4 the Australian Prudential Regulation Authority ( APRA ) is for the purpose of administering:
(a) the Financial Institutions Supervisory Levies Collection Act 1998 ; or
(b) the Superannuation Industry (Supervision) Act 1993 .
5 APRA (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
(b) is for the purpose of APRA performing any of its functions or exercising any of its powers.
6 APRA is for the purpose of administering a reporting standard made under section 13 of the Financial Sector (Collection of Data) Act 2001 , to the extent that the standard relates to amounts reported to *APRA for the purposes of the Major Bank Levy Act 2017 .
6A *ASIC is for the purpose of administering Part 16 of the Superannuation Industry (Supervision) Act 1993 .
7 an individual who is or was an employee (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) (a) is of information that relates to the Commissioner ' s response to a complaint by the individual about a failure by the individual ' s employer or former employer to comply with the employer ' s obligations under the Superannuation Guarantee (Administration) Act 1992 , or under a provision of this Act as it relates to that Act, in relation to the employee; and
(b) does not relate to the general financial affairs of the employer.
7A an individual who is or was an employee (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) (a) is of information that relates to:
  (i) a failure by the individual ' s employer or former employer to comply with the employer ' s obligations under the Superannuation Guarantee (Administration) Act 1992 , or under a provision of this Act as it relates to that Act, in relation to the employee; or
  (ii) if the Commissioner reasonably suspects that such a failure has occurred - the suspected failure; or
  (iii) any actions taken by the Commissioner in relation to such a failure or suspected failure; and
(b) does not relate to the general financial affairs of the employer.
8 any entity, court or tribunal is of information that was obtained under, or for the purposes of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993 and is for the purpose of all or any of the following:
(a) identifying a particular *self managed superannuation fund;
(b) enabling members of the public to contact persons who perform functions in relation to a particular self managed superannuation fund;
(c) enabling the Commissioner to provide an opinion to members of the public as to whether or not a particular self managed superannuation fund is a complying superannuation fund in relation to a particular income year for the purposes of Division 2 of Part 5 of the Superannuation Industry (Supervision) Act 1993 ;
(d) describing activity engaged in, or proposed to be engaged in, by the Commissioner in relation to a breach or suspected breach by a person of a provision of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993 .
9 an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) is for the purposes of that body performing its functions in relation to superannuation contributions.
10 (a) a *regulated superannuation fund; or
(b) a public sector superannuation scheme (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); or
(c) an *approved deposit fund; or
(d) an *RSA provider; or
(e) an entity that, as an agent of such a fund, scheme or RSA provider, provides administration services for:
  (i) beneficiaries (within the meaning of that Act) of the fund or scheme; or
  (ii) holders (within the meaning of the Retirement Savings Accounts Act 1997 ) of *RSAs provided by the RSA provider
is for the purpose of:
(a) informing:
  (i) a beneficiary (within the meaning of the Superannuation Industry (Supervision) Act 1993 ) of such a fund or scheme; or
  (ii) a holder (within the meaning of the Retirement Savings Accounts Act 1997 ) of an *RSA provided by the *RSA provider; or
  (iii) an applicant to become such a beneficiary or holder;
of one or more of his or her *superannuation interests (whether with that fund, scheme or RSA provider or another fund, scheme or RSA provider); or
(b) assisting such a beneficiary, holder or applicant to choose whether to maintain or create such a superannuation interest; or
(c) assisting such a beneficiary, holder or applicant to give effect to such a choice; or
(d) informing such a beneficiary, holder or applicant of an amount that is or may become payable, or that may be paid, credited or otherwise dealt with, in relation to the beneficiary, holder or applicant under:
  (i) the Small Superannuation Accounts Act 1995 ; or
  (ii) the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 ; or
  (iii) the Superannuation Guarantee (Administration) Act 1992 ; or
  (iv) the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; or
(e) assisting such a beneficiary, holder or applicant to give effect to a choice that he or she may make, or undertake an action that he or she may undertake, in relation to an amount mentioned in paragraph (d).
11 a *superannuation provider or APRA is for the purpose of complying with subsection 292-102(9) of the Income Tax Assessment Act 1997 .
12 An employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) of an individual is for the purpose of:
(a) informing the individual of one or more of his or her *superannuation interests; or
(b) assisting the individual to choose whether to maintain or create a superannuation interest; or
(c) assisting the individual to give effect to such a choice

Table 3 - Records or disclosures relating to corporate regulation, business, research or policy

355-65(4)  


Table 3 is as follows:


Table 3: Records or disclosures relating to corporate regulation, business, research or policy
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 *ASIC is for the purpose of performing any functions or exercising any powers under any Act or instrument, or part of any Act or instrument, of which the Commission has the general administration.
2 - 4 (Repealed by No 150 of 2015)
5 (Repealed by No 70 of 2015)
6 Industry Innovation and Science Australia established under section 6 of the Industry Research and Development Act 1986 is for the purpose of administering any *Commonwealth law relating to venture capital.
6A the Secretary of the Department administered by the Minister administering the Shipping Reform (Tax Incentives) Act 2012 is for the purpose of administering that Act.
7 the Secretary of the Department is for the purpose of administering the Foreign Acquisitions and Takeovers Act 1975 .
7A a person appointed by the Commonwealth for the purposes of the Foreign Acquisitions and Takeovers Act 1975 is for the purpose of advising the Treasurer in relation to the administration of that Act.
8 the Secretary of the Department (a) is of information that does not include the name, contact details or *ABN of any entity; and
(b) is for the purpose of the Department estimating or analysing taxation revenue or estimating the cost of policy proposals.
9 the Parliamentary Budget Officer (within the meaning of the Parliamentary Service Act 1999 ) (a) is of information that does not include the name, contact details or *ABN of any entity; and
(b) is for the purpose of the Parliamentary Budget Officer performing any of his or her functions, or exercising any of his or her powers, under Part 7 of the Parliamentary Service Act 1999 .

Table 4 - Records or disclosures relating to other taxation matters

355-65(5)  


Table 4 is as follows:


Table 4: Records or disclosures relating to other taxation matters
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 a State taxation officer, or a Territory taxation officer, within the meaning of subsection 13D(1) of this Act is for the purpose of administering a *State law or *Territory law relating to taxation, if a State taxation officer or a Territory taxation officer is authorised by law to communicate information obtained under the State law or Territory law to the Commissioner.
2 a State taxation officer, or a Territory taxation officer, within the meaning of subsection 13D(1) of this Act (a) is of rental information, residential address information or spousal information; and
(b) is for the purpose of administering the First Home Owner Grant (New Homes) Act 2000 (NSW), or a similar *State law or *Territory law.
3 (Repealed by No 4 of 2018)
4 an individual who holds an office of a State or Territory, being an office prescribed for the purpose of this table item (a) is of information that relates to alcoholic beverages; and
(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.
5 the Inspector-General of Taxation is for the purpose of investigating or reporting under, or otherwise administering:
(a) the Inspector-General of Taxation Act 2003 ; or
(b) provisions of the Ombudsman Act 1976 , to the extent that they are applied by the Inspector-General of Taxation Act 2003 .

Table 5 - Records or disclosures relating to rehabilitation or compensation

355-65(6)  
Table 5 is as follows:


Table 5: Records or disclosures relating to rehabilitation or compensation
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 an authority of the Commonwealth established under a *Commonwealth law relating to rehabilitation or compensation is for the purpose of performing any of its functions or exercising any of its powers under that law.
2 the *Defence Secretary is for the purpose of administering any *Commonwealth law relating to payments in respect of dependants of members of the Defence Force.
3 an authority of a State or Territory that administers a *workers ' compensation law (a) is of information that relates to amounts withheld under Part 2-5 in Schedule 1 to this Act (about PAYG withholding); and
(b) is for the purpose of ensuring that employers comply with their obligations relating to insurance or the imposition of a levy under that law.

Table 6 - Records or disclosures relating to the environment

355-65(7)  


Table 6 is as follows:


Table 6: Records or disclosures relating to the environment
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 (Repealed by No 81 of 2015)
2 the *Environment Secretary is for the purpose of administering product stewardship (oil) benefits.
3 (Repealed by No 83 of 2014)

Table 7 - Records or disclosures relating to miscellaneous matters

355-65(8)  


Table 7 is as follows:


Table 7: Records or disclosures relating to miscellaneous matters
Item The record is made for or the disclosure is to ... and the record or disclosure ...
1 the Australian Statistician is for the purpose of administering the Census and Statistics Act 1905 .
2 the Comptroller-General of Customs (within the meaning of the Customs Act 1901 ) is for the purpose of administering any Act to the extent to which the Comptroller-General of Customs has the general administration of the Act or any instrument under such an Act.
2A the Electoral Commissioner (within the meaning of the Commonwealth Electoral Act 1918 ) (a) is of information disclosed to, or obtained by, the Commissioner of Taxation on or after the commencement of this table item; and
(b) is for the purpose of administering the Commonwealth Electoral Act 1918 or the Referendum (Machinery Provisions) Act 1984 .
3 the *Immigration Secretary or the Australian Border Force Commissioner (within the meaning of the Australian Border Force Act 2015 ) is for the purpose of performing any functions or exercising any powers under any Act or instrument, or part of any Act or instrument, administered by the Minister administering the *Immigration Department.
4 the Regulator (within the meaning of the Payment Times Reporting Act 2020 ) (a) is of information relating to whether an entity is a reporting entity (within the meaning of the Payment Times Reporting Act 2020 ); and
(b) is for the purpose of enabling the Regulator to administer that Act.
5 the Fair Work Ombudsman (within the meaning of the Fair Work Act 2009 ) (a) is of the fact of an entity ' s actual or reasonably suspected non-compliance with a *taxation law; and
(b) is for the purpose of ensuring the entity ' s compliance with the Fair Work Act 2009 .
5AB (a) the Fair Work Commission (within the meaning of the Fair Work Act 2009 ); or (a) is of information that relates to the jobkeeper scheme (within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 ); and
(b) the Fair Work Ombudsman (within the meaning of that Act) (b) is for the purpose of administering the Fair Work Act 2009 .
5A the Commissioner of the Australian Charities and Not-for-profits Commission is for the purpose of administering the Australian Charities and Not-for-profits Commission Act 2012 .
6 (a) the Commissioner of the Australian Charities and Not-for-profits Commission; or (a) is of information that relates to non-compliance of a *ancillary fund or charity with an *Australian law; and
(b) the Attorney-General of a State or Territory (b) is for the purpose of the administration of an Australian law governing trusts and charities.
6A the Secretary of the Department administered by the Minister administering the Petroleum and Other Fuels Reporting Act 2017 is for the purpose of administering the Petroleum and Other Fuels Reporting Act 2017 or the Fuel Security Act 2021 .
7 the Secretary of a Department administered by 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 Department to assist that Minister to discharge that responsibility.
8 a *foreign government agency of a foreign country or part of a foreign country, or an entity acting on behalf of such an agency (a) is of information relating to the address, contact information or income of a person who has an obligation to repay a student loan issued by or on behalf of:
(i) that agency; or
(ii) another *foreign government agency of that country, or that part of that country; and
(b) is for the purposes of contacting the person, and recovering from the person outstanding amounts relating to the loan.
9 an *Australian government agency that administers an *Australian law referred to in paragraph 980-10(1)(a) of the Income Tax Assessment Act 1997 is for the purpose of administering that *Australian law in relation to whether an entity should be, or should continue to be, covered by that Australian law in the way described in that paragraph.
10 an *Australian government agency that registers entities as described in paragraph 980-10(1)(b) of the Income Tax Assessment Act 1997 is for the purpose of determining whether an entity should be, or should continue to be, registered as described in that paragraph.
10A an *Australian government agency (a) is of information that relates to the jobkeeper scheme (within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020) ; and
(b) is for the purpose of administering an *Australian law; and
(c) is for a purpose relating to the coronavirus known as COVID-19.
11 the Secretary of the Department (a) is of information that does not include the name, contact details or *ABN of any entity; and
(b) is for the purpose of policy development or analysis in relation to the coronavirus known as COVID-19 (including policy development or analysis in relation to any programs introduced in response to the economic impacts of the coronavirus).
12 an *Australian government agency is for the purpose of administering a program declared under subsection (10) to be a relevant COVID-19 business support program.

355-65(9)  


To avoid doubt, the exceptions in table items 7 and 7A in table 2 in subsection (3) have effect even if it is, or has been, in dispute or uncertain whether the individual is an employee or former employee of the employer.

355-65(10)  


For the purposes of item 12 of Table 7 in subsection (8) , the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a relevant COVID-19 business support program if the Minister is satisfied that the program is, in effect:

(a)  responding to economic impacts of the coronavirus known as COVID-19; and

(b)  directed at supporting *businesses the operations of which have been significantly disrupted as a result of a public health directive.


 

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