Source: https://www.legislation.gov.au/Details/C2016C01035/Html/Text
Timestamp: 2020-08-13 06:19:01
Document Index: 669678219

Matched Legal Cases: ['art 2', 'art 2', 'art 2', 'art 5', 'art 2', 'art 2', 'art 8', 'art 2', 'art 3', 'art 11', 'art 24', 'art 6', 'art 2', 'art 3']

Details: C2016C01035
- C2016C01035
Act No. 145 of 2010 as amended, taking into account amendments up to Statute Law Revision (Spring 2016) Act 2016
An Act to amend the law relating to confidentiality of information acquired under the taxation laws, and for other purposes
Statute Law Revision (Spring 2016) Act 2016 - C2016A00067
C2016C01035
No. 145, 2010
Compilation date: 17 December 2010
Includes amendments up to: Act No. 67, 2016
This is a compilation of the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 that shows the text of the law as amended and in force on 17 December 2010 (the compilation date).
Schedule 1—Confidentiality of taxpayer information 3
Part 2—Application of amendment 41
Schedule 2—Consequential amendments 42
Administrative Decisions (Judicial Review) Act 1977 42
A New Tax System (Australian Business Number) Act 1999 42
Anti‑Money Laundering and Counter‑Terrorism Financing Act 2006 42
Australian Crime Commission Act 2002 43
Australian Securities and Investments Commission Act 2001 43
Crimes (Taxation Offences) Act 1980 43
Customs Administration Act 1985 43
Development Allowance Authority Act 1992 44
Energy Grants (Cleaner Fuels) Scheme Act 2004 45
Energy Grants (Credits) Scheme Act 2003 45
Excise Act 1901 45
First Home Saver Accounts Act 2008 46
Franchise Fees Windfall Tax (Collection) Act 1997 46
Freedom of Information Act 1982 46
Inspector‑General of Intelligence and Security Act 1986 51
International Tax Agreements Act 1953 51
Petroleum Resource Rent Tax Assessment Act 1987 52
Pooled Development Funds Act 1992 52
Product Grants and Benefits Administration Act 2000 53
Product Stewardship (Oil) Act 2000 53
Small Superannuation Accounts Act 1995 53
Superannuation Contributions Tax (Assessment and Collection) Act 1997 54
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 54
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 54
Superannuation Guarantee (Administration) Act 1992 55
Superannuation Industry (Supervision) Act 1993 56
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 56
Superannuation (Unclaimed Money and Lost Members) Act 1999 56
Tax Agent Services Act 2009 57
Taxation Administration Act 1953 62
Taxation (Interest on Overpayments and Early Payments) Act 1983 65
Termination Payments Tax (Assessment and Collection) Act 1997 65
Trust Recoupment Tax Assessment Act 1985 66
Part 2—Application, transitional and savings provisions 67
Schedule 3—Other amendments 70
Income Tax Assessment Act 1936 70
Income Tax Assessment Act 1997 70
Schedule 4—Repeal 74
A New Tax System (Bonuses for Older Australians) Act 1999 74
Schedule 5—Regulations about transitional matters 75
This Act may be cited as the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010.
Division 355—Confidentiality of taxpayer information
355‑A Objects and application of Division
355‑B Disclosure of protected information by taxation officers
355‑C On‑disclosure of protected information by other people
355‑D Disclosure of protected information that has been unlawfully acquired
355‑E Other matters
355‑1 What this Division is about
Those exceptions are designed having regard to the principle that disclosure of information should be permitted only if the public benefit derived from the disclosure outweighs the entity’s privacy.
Note: This Division contains the main circumstances in which protected tax information can be disclosed. A number of other Commonwealth laws also allow for the disclosure of, or access to, such information in limited circumstances. Some of these other laws are as follows:
· sections 32 and 33 of the Auditor‑General Act 1997;
· section 9 of the Ombudsman Act 1976;
· section 44 of the Privacy Act 1988.
Subdivision 355‑A—Objects and application of Division
355‑10 Objects of Division
355‑15 Application of Division
(a) to protect the confidentiality of taxpayers’ affairs by imposing strict obligations on *taxation officers (and others who acquire protected tax information), and so encourage taxpayers to provide correct information to the Commissioner; and
This Division applies in relation to the following entities in the same way as it applies in relation to *taxation officers:
(ii) performing functions or exercising powers under or for the purposes of a *taxation law.
Subdivision 355‑B—Disclosure of protected information by taxation officers
Guide to Subdivision 355‑B
355‑20 What this Subdivision is about
355‑25 Offence—disclosure of protected information by taxation officers
355‑30 Meaning of protected information and taxation officer
355‑35 Consent is not a defence
355‑40 Generality of Subdivision not limited
355‑45 Exception—disclosure of publicly available information
355‑50 Exception—disclosure in performing duties
355‑55 Exception—disclosure to Ministers
355‑60 Limits on disclosure to Ministers
355‑65 Exception—disclosure for other government purposes
355‑70 Exception—disclosure for law enforcement and related purposes
355‑75 Limits on disclosure to courts and tribunals
(a) the entity is or was a *taxation officer; and
(ii) discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2)) or to a court or tribunal; and
(c) the information is *protected information; and
(d) the information was acquired by the first‑mentioned entity as a taxation officer.
(2) An entity (the covered entity) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity) if:
(a) the covered entity is the primary entity’s *registered tax agent or BAS agent; or
(b) the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity’s *tax affairs; or
(c) the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or
(d) the covered entity is the primary entity’s *legal personal representative; or
(e) the covered entity is the primary entity’s guardian where the primary entity is a minor or suffers from mental incapacity; or
(f) the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or
(g) the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity’s behalf with respect to protected information.
(1) Protected information means information that:
(a) was disclosed or obtained under or for the purposes of a law that was a *taxation law (other than the Tax Agent Services Act 2009) when the information was disclosed or obtained; and
Note: Tax file numbers do not constitute protected information because they are not, by themselves, reasonably capable of being used to identify an entity. For offences relating to tax file numbers, see Subdivision BA of Division 2 of Part III.
(2) Taxation officer means:
(a) the Commissioner or a Second Commissioner of Taxation; or
(b) an individual appointed or engaged under the Public Service Act 1999 and performing duties in the Australian Taxation Office.
Note: This Division applies to certain other entities as if they were taxation officers: see section 355‑15.
It is not a defence to a prosecution for an offence against section 355‑25 that the entity to whom the information relates has consented to:
Except as provided by section 355‑60, nothing in this Subdivision limits the generality of anything else in it.
Note: This means that each provision in this Subdivision (other than section 355‑60) has an independent operation and is not to be interpreted by reference to any other provision within the Subdivision.
Section 355‑25 does not apply if the information was already available to the public (otherwise than as a result of a contravention of section 355‑25, 355‑155 or 355‑265).
(1) Section 355‑25 does not apply if:
(b) the record or disclosure is made in performing the entity’s duties as a taxation officer.
(2) Without limiting subsection (1), records or disclosures made in performing duties as a *taxation officer include those mentioned in the following table:
(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:
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 19A 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.
(2) 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.
(1) Sections 355‑45 and 355‑55 are the only exceptions to the prohibition in section 355‑25 on which an entity who has acquired *protected information as a *taxation officer can rely in making a record of the information for, or disclosing the information to, a Minister, whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament.
Note: Disclosures that are not prohibited by section 355‑25 are not affected by this subsection. For example, a taxation officer may disclose information to a Minister if the Minister is the entity to whom the information relates, or is an entity covered by subsection 355‑25(2) in relation to the information.
(2) Subsection (1) has effect despite section 16 of the Parliamentary Privileges Act 1987, and that section does not operate to the extent that it would otherwise apply to a disclosure of *protected information by a *taxation officer to a Minister.
Note: This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect. That section continues to operate, for example, to enable taxation officers to disclose protected information to a committee of one or both Houses of the Parliament.
(b) an item in a table in this section covers the making of the record or the disclosure.
Table 1—Records or disclosures relating to social welfare, health or safety
(2) Table 1 is as follows:
is for the purpose of administering Part 2‑2 (about premiums reduction and incentive payment schemes) or 6‑4 (about administration of those schemes) of the Private Health Insurance Act 2007.
(a) a serious threat to an individual’s life, health or safety; or
Table 2—Records or disclosures relating to superannuation or finance
(3) Table 2 is as follows:
(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 in relation to the employee; and
(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;
Table 3—Records or disclosures relating to corporate regulation, business, research or policy
(4) Table 3 is as follows:
Table 4—Records or disclosures relating to other taxation matters
(5) Table 4 is as follows:
Table 5—Records or disclosures relating to rehabilitation or compensation
(6) Table 5 is as follows:
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
Table 6—Records or disclosures relating to the environment
(7) Table 6 is as follows:
Table 7—Records or disclosures relating to miscellaneous matters
(8) Table 7 is as follows:
(i) the exercise of the Minister’s powers under Division 3A of Part 2 of that Act or regulations made under that Division; or
(ii) the exercise of the Minister’s powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or
(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.
the Attorney‑General of a State or Territory
(a) is of information that relates to non‑compliance of a private ancillary fund or charity with an *Australian law; and
(9) To avoid doubt, the exception in table item 7 in table 2 in subsection (3) has effect even if at the time the complaint referred to in that item is made it is in dispute or uncertain whether the individual is an employee or former employee of the employer.
Note 2: The Commissioner is required to include in an annual report information about disclosures made under this subsection: see section 3B.
is for the purpose of performing ASIO’s functions under subsection 17(1) of the Australian Security Intelligence Organisation Act 1979.
a Royal Commission in respect of which Letters Patent issued by the Governor‑General declare that the Royal Commission is a Royal Commission to which this table item applies, or a member of such a Royal Commission
(2A) 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.
(2) Authorised ASIO officer means:
(a) the Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979; or
(b) any other individual employed under paragraph 84(1)(a) or (b) of that Act who has been authorised in writing by the Director‑General of Security to perform the functions of an authorised ASIO officer under this Act.
(3) Authorised law enforcement agency officer means:
(4) Law enforcement agency means:
(c) the Office of the Director of Public Prosecutions established by section 5 of the Director of Public Prosecutions Act 1983; or
(h) the Police Integrity Commission of New South Wales; or
(i) the Office of Police Integrity of Victoria; or
(5) Proceeds of crime order means an order, relating to an entity’s commission of a *serious offence, under:
(a) Chapter 2 (about confiscation of property in relation to certain offences) or Division 1 of Part 3‑1 (about examination orders) of the Proceeds of Crime Act 2002; or
(b) Part II (about confiscation) or III (about control of property liable to confiscation) of the Proceeds of Crime Act 1987; or
(d) Division 3 of Part XIII (about recovery of pecuniary penalties for dealings in narcotic goods) of the Customs Act 1901.
(6) An entity is a Project Wickenby officer if the entity:
(7) The following agencies are Project Wickenby taskforce agencies:
(8) The following agencies are Project Wickenby taskforce supporting agencies:
(a) the Attorney‑General’s Department;
(9) The purposes of the Project Wickenby taskforce are to:
(10) Serious offence means an offence against an *Australian law that is punishable by imprisonment for a period exceeding 12 months.
(11) An entity is a taskforce officer of a prescribed taskforce if:
(b) the entity’s duties relate to a purpose of the prescribed taskforce.
(12) The regulations may prescribe a taskforce for the purposes of item 4 of the table in subsection (1). A major purpose of the taskforce must be protecting the public finances of Australia.
(13) Without limiting subsection (12), regulations made for the purposes of item 4 of the table in subsection (1) may deal with the following matters:
Note: See also section 8ZK of this Act (about protection of witnesses).
Subdivision 355‑C—On‑disclosure of protected information by other people
Guide to Subdivision 355‑C
355‑150 What this Subdivision is about
355‑155 Offence—on‑disclosure of protected information by other people
355‑160 Consent is not a defence
355‑165 Generality of Subdivision not limited
355‑170 Exception—on‑disclosure of publicly available information
355‑175 Exception—on‑disclosure for original purpose
355‑180 Exception—on‑disclosure to Ministers in relation to statutory powers or functions
355‑185 Exception—on‑disclosure in relation to IGIS
355‑190 Exception—on‑disclosure in relation to ASIO
355‑195 Exception—on‑disclosure by Royal Commissions
355‑200 Exception—records made in compliance with Australian laws
355‑205 Limits on on‑disclosure to courts or tribunals
355‑210 Limits on on‑disclosure to Ministers
(ii) discloses information to another entity (other than the entity to whom the information relates or that entity’s agent in relation to the information) or to a court or tribunal; and
(b) the information was acquired by the first‑mentioned entity under an exception in this Subdivision or in Subdivision 355‑B; and
(c) the first‑mentioned entity did not acquire the information as a *taxation officer.
Note: This section also covers information acquired by an entity (other than as a taxation officer) before the commencement of this section under certain repealed or amended provisions: see item 124 of Schedule 2 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010.
It is not a defence to a prosecution for an offence against section 355‑155 that the entity to whom the information relates has consented to:
Except as provided in section 355‑210 (about limits on disclosure to Ministers), nothing in this Subdivision limits the generality of anything else in it.
Note: This means that each provision in this Subdivision (other than section 355‑210) has an independent operation and is not to be interpreted by reference to any other provision within the Subdivision.
Section 355‑155 does not apply if the information was already available to the public (otherwise than as a result of a contravention of section 355‑25, 355‑155 or 355‑265).
(1) Section 355‑155 does not apply if:
(a) the information was originally disclosed under an exception in Subdivision 355‑B for a purpose specified in that exception (the original purpose); and
(b) the information was acquired by the entity under this section or an exception in Subdivision 355‑B; and
(c) the record or disclosure is made by the entity for the original purpose, or in connection with the original purpose.
(2) Without limiting subsection (1), a record or disclosure is made by the entity in connection with the original purpose if:
(a) the record is made for, or the disclosure is to, any entity, court or tribunal; and
(b) the record or disclosure is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose.
(3) Subsection (1) has effect as if a record or disclosure made by the entity for a purpose specified in column 3 of the following table were made in connection with the original purpose:
one of the purposes specified in column 3 of item 1 of the table in subsection 355‑70(1)
one of the purposes specified in column 3 of item 6 of the table in subsection 355‑70(1)
Section 355‑155 does not apply if:
(b) the record is made for, or the disclosure is to, a Minister who has a statutory power or function in relation to the original purpose; and
(c) the record or disclosure is for the purpose of enabling the Minister to:
(i) decide whether to exercise the power or perform the function; or
(ii) exercise the power or perform the function.
(a) the entity is an *authorised ASIO officer; and
(b) the record is made for, or the disclosure is to, the Inspector‑General of Intelligence and Security holding office under the Inspector‑General of Intelligence and Security Act 1986 or a member of staff appointed to assist the Inspector‑General under that Act; and
(c) the record or disclosure is for the purpose of performing the Inspector‑General’s, or the member of staff’s, duties in relation to ASIO or officers or employees of ASIO.
(2) Section 355‑155 does not apply if:
(a) the entity is the Inspector‑General of Intelligence and Security holding office under the Inspector‑General of Intelligence and Security Act 1986 or a member of staff appointed to assist the Inspector‑General under that Act; and
(b) the information was acquired by the entity under subsection (1) or this paragraph; and
(c) the record or disclosure is for the purpose of performing the Inspector‑General’s, or the officer’s, duties in relation to ASIO or officers or employees of ASIO.
(b) the record is made for, or the disclosure is to, an officer of a *law enforcement agency; and
(c) the record or disclosure is for the purpose of, or in connection with:
(a) the entity is an officer of a *law enforcement agency; and
(a) the entity is a member of a Royal Commission to which column 2 of item 5 of the table in subsection 355‑70(1) relates; and
(b) the information was acquired by the entity under item 5 of the table in subsection 355‑70(1); and
(c) the record or disclosure is in accordance with section 6P of the Royal Commissions Act 1902.
Note 2: Section 6P of the Royal Commissions Act 1902 sets out the circumstances in which a Royal Commission covered by that Act may disclose information it acquires in the course of its inquiry.
(2) Section 355‑155 does not apply to particular information if the information was disclosed under subsection (1).
Section 355‑155 does not apply if the record is made in compliance with a requirement of an *Australian law.
Example: The Australian Taxation Office obtains information about an entity from a credit reporting agency by giving a notice under section 264 of the Income Tax Assessment Act 1936. The agency is not committing an offence under section 355‑155 by making a record of the disclosure in the entity’s credit information file, as required by subsection 18K(5) of the Privacy Act 1988.
An entity is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity under Subdivision 355‑B or this Subdivision, except where it is necessary to do so for the purpose of carrying into effect the provisions of a *taxation law.
(1) Sections 355‑170, 355‑180 and 355‑195 are the only exceptions to the prohibition in section 355‑155 on which an entity who has acquired *protected information (otherwise than as a *taxation officer) can rely in making a record of the information for, or disclosing the information to, a Minister, whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament.
Note: Disclosures that are not prohibited by section 355‑155 are not affected by this subsection. For example, an entity may disclose information to a Minister if the Minister is the entity to whom the information relates, or is another entity’s agent in relation to the information.
(2) Subsection (1) has effect despite section 16 of the Parliamentary Privileges Act 1987, and that section does not operate to the extent that it would otherwise apply to a disclosure of *protected information by the entity to a Minister.
Note: This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect. That section continues to operate, for example, to enable an entity to disclose protected information to a committee of one or both Houses of the Parliament.
Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired
Guide to Subdivision 355‑D
355‑260 What this Subdivision is about
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
(b) the information is *protected information; and
(c) the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and
(d) the information was not acquired by the entity as a *taxation officer.
Section 355‑265 does not apply if the information was already available to the public (otherwise than as a result of a contravention of that section, or section 355‑25 or 355‑155).
Section 355‑265 does not apply:
(a) to the extent that the entity’s actions are required or permitted by a *taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law; or
(b) if the record was made for or the information was disclosed:
(i) to a *taxation officer; and
(ii) for a purpose connected with administering a *taxation law.
Subdivision 355‑E—Other matters
Guide to Subdivision 355‑E
355‑320 What this Subdivision is about
355‑325 Oath or affirmation to protect information
355‑330 Injunctions to prevent contravention of non‑disclosure provisions
(1) A *taxation officer must, if and when required by the Commissioner to do so, make an oath or affirmation to protect information in accordance with this Division.
(2) The Commissioner may determine, in writing:
(a) the form of the oath or affirmation; and
(1) If an entity has engaged, is engaging or is proposing to engage in any conduct that constituted, constitutes or would constitute an offence against this Division, the Federal Court of Australia may, on the application of the Commissioner, grant an injunction:
(a) restraining the entity from engaging in the conduct; and
(b) if in the court’s opinion it is desirable to do so—requiring the entity to do any act or thing.
(2) If an application is made to the court for an injunction under subsection (1), the court may, before considering the application, grant an interim injunction restraining an entity from engaging in conduct of the kind referred to in that subsection pending the determination of the application.
(4) If an application is made to the court for the grant of an injunction restraining an entity from engaging in conduct of a particular kind, the power of the court to grant the injunction may be exercised:
(a) if the court is satisfied that the entity has engaged in conduct of that kind—whether or not it appears to the court that the entity intends to engage again, or to continue to engage, in conduct of that kind; or
(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the entity will engage in conduct of that kind—whether or not the entity has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to any other entity if the entity engages in conduct of that kind.
(5) The power of the court to grant an injunction requiring an entity to do a particular act or thing may be exercised:
(a) if the court is satisfied that the entity has refused or failed to do that act or thing—whether or not it appears to the court that the entity intends to refuse or fail again, or to continue to refuse or fail, to do that act or thing; or
(b) if it appears to the court that, in the event that an injunction is not granted, it is likely that the entity will refuse or fail to do that act or thing—whether or not the entity has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any other entity if the entity refuses or fails to do that act or thing.
(6) If the Commissioner makes an application to the court for the grant of an injunction under this section, the court must not require the Commissioner or any other entity, as a condition of the granting of an interim injunction, to give any undertakings as to damages.
(7) The powers conferred on the court under this section are in addition to, and not in derogation of, any other powers of the court, whether conferred by this Act or otherwise.
355‑335 Procedures for disclosing protected information
(1) The Commissioner must issue instructions in relation to the procedures to be followed by *taxation officers in disclosing *protected information under the exceptions in sections 355‑55 (about disclosures to Ministers), 355‑65 (about disclosures for other government purposes) and 355‑70 (about disclosures for law enforcement and related purposes).
(2) The instructions must:
(a) be issued within 6 months after the commencement of this section; and
(c) provide for the matters mentioned in subsection (3); and
(d) be published on the Australian Taxation Office website.
(a) the processes to be followed before *protected information can be disclosed by a *taxation officer under the exceptions in sections 355‑55, 355‑65 and 355‑70; and
(b) the processes involved in obtaining and giving the agreement mentioned in paragraphs 355‑55(1)(c) and 355‑70(1)(c); and
(c) other matters the Commissioner considers appropriate.
(4) Without limiting subsection 33(3) of the Acts Interpretation Act 1901, the Commissioner may vary or revoke the instructions.
(5) A failure to comply with the time limit in paragraph (2)(a) does not:
(a) prevent the Commissioner from issuing the instructions after this time; or
(b) affect the validity of the instructions when issued.
(6) A failure to comply with the instructions does not, of itself, mean that a *taxation officer is not entitled to rely on the exceptions in sections 355‑55, 355‑65 and 355‑70.
(7) The instructions are not a legislative instrument.
The amendment made by item 1 of this Schedule applies to records and disclosures of information made on or after the commencement of this Schedule (whenever the information was acquired).
3 Transitional—authorised representatives
(a) at any time before the commencement of this item, an entity (the covered entity) had been nominated by another entity (the primary entity) to act on the primary entity’s behalf with respect to protected information that relates to the primary entity; and
the covered entity is taken, on and after that commencement, to be an entity covered by subsection 355‑25(2) in Schedule 1 to the Taxation Administration Act 1953.
(2) To avoid doubt, subitem (1) does not prevent the primary entity from revoking the nomination.
1 Paragraph (f) of Schedule 1
2 Section 41 (paragraph (c) of the definition of protected information)
After “obtained under”, insert “, or in relation to,”.
3 Subsection 125(3)
Application of Division 355 in Schedule 1 to the Taxation Administration Act 1953
(3) Division 355 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to AUSTRAC information obtained by the Commissioner of Taxation or a taxation officer under subsection (1) or (2) of this section as if a reference in that Division to a taxation law included a reference to this Act or the Financial Transaction Reports Act 1988.
Note: Division 355 in Schedule 1 to the Taxation Administration Act 1953 deals with confidentiality of taxation information.
4 Subsection 125(4)
Omit “Section 3C of”, substitute “Division 355 in Schedule 1 to”.
5 At the end of subsection 19A(5)
Note: If the information is protected information (within the meaning of section 355‑30 in Schedule 1 to the Taxation Administration Act 1953), the officer or person may decline to disclose that information unless an exception in Division 355 in that Schedule covers the disclosure.
6 At the end of subsection 20(4)
7 Subsection 127(1AA)
10 Section 93AA (definition of State taxation officer disclosure provision)
11 Paragraph 108(c)
12 After section 114
114A Disclosure of commercial‑in‑confidence information obtained in breach of this Act
(a) makes a record of, discloses or otherwise makes use of information; and
(b) the information is commercial‑in‑confidence information for the purposes of section 114; and
(c) the information was disclosed to or obtained by the person in breach of section 114; and
(d) the information was not disclosed to or obtained by the person because of performing duties or functions under this Act.
(a) to the extent that the person’s actions are required or permitted by this Act or reasonably necessary in order to comply with an obligation imposed by this Act; or
(b) to a disclosure if the disclosure is:
(i) to the DAA or a person who is performing duties or functions under this Act; and
(ii) for a purpose connected with administering this Act.
(3) Except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act, a person must not be required to disclose to a court or tribunal a matter or thing with respect to information in relation to which subsection (1) applies.
13 Paragraph 118(b)
14 Section 3 (at the end of the note)
Add “This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.”
15 At the end of section 3
17 Section 159
18 At the end of subsection 3(1)
Note: An effect of this subsection is that people who acquire information under the specified provisions are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
19 Section 18 (definition of protected information)
20 Section 70
21 At the end of section 5
Omit “Crimes (Taxation Offences) Act 1980, subsections 4(1A), (1) and (1AA)”, substitute “Crimes (Taxation Offences) Act 1980, section 4”.
Omit “Fringe Benefits Tax Assessment Act 1986, subsection 5(3)”.
Omit “Income Tax Assessment Act 1936, subsections 16(2), (4F), (4FA), (4JB) and (5C)”.
25 Schedule 3
Omit “Petroleum Resource Rent Tax Assessment Act 1987, subsection 17(3)”.
26 Schedule 3
Omit “Taxation Administration Act 1953, section 355‑5 in Schedule 1”, substitute “Taxation Administration Act 1953, sections 355‑25, 355‑155 and 355‑265 in Schedule 1”.
27 Schedule 3
Omit “Taxation Administration Act 1953, subsections 3C(2), 3G(6) and (9) and 3H(5) and (8), paragraph 8WB(1)(c) and subsection 8XB(1)”, substitute “Taxation Administration Act 1953, paragraph 8WB(1)(c)”.
Omit “Taxation (Interest on Overpayments and Early Payments) Act 1983, subsection 8(2)”.
29 At the end of section 3
31 At the end of section 8
32 Sections 16 and 16A
33 Paragraph 202(n)
34 At the end of section 1‑7
35 Section 11‑55 (table item headed “social security or like payments”)
36 Subsection 30‑229(5)
37 Section 59‑5
38 Sections 396‑95 and 396‑100
authorised ASIO officer has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
authorised law enforcement agency officer has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
law enforcement agency has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
42 Subsection 995‑1(1)
proceeds of crime order has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
43 Subsection 995‑1(1)
Project Wickenby officer has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
44 Subsection 995‑1(1)
Project Wickenby taskforce agency has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
Project Wickenby taskforce supporting agency has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
46 Subsection 995‑1(1)
protected information has the meaning given by section 355‑30 in Schedule 1 to the Taxation Administration Act 1953.
47 Subsection 995‑1(1)
purposes of the Project Wickenby taskforce has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
serious offence has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
49 Subsection 995‑1(1)
taskforce officer of a prescribed taskforce has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
50 Subsection 995‑1(1) (paragraph (b) of the definition of taxation law)
Omit “regulations”, substitute “legislative instruments made”.
51 Subsection 995‑1(1)
taxation officer has the meaning given by section 355‑30 in Schedule 1 to the Taxation Administration Act 1953.
52 At the end of section 1‑7
53 Subsection 22(3)
Omit “tax law (within the meaning of section 3E of the Taxation Administration Act 1953)”, substitute “taxation law (within the meaning of the Income Tax Assessment Act 1997)”.
54 Subsection 22(3) (note)
Omit “Section 3EC of”, substitute “section 355‑185 in Schedule 1 to”.
55 Section 25A (note)
Omit “section 3EC of”, substitute “Subdivision 355‑C in Schedule 1 to”.
56 At the end of subsection 4(1)
57 Subsection 23(2)
Omit “Subsections (1) and (2) have”, substitute “Subsection (1) has”.
59 At the end of section 15
60 Sections 17 and 18
61 Subsection 71(3)
Omit all the words after “for the purposes of”, substitute “Division 355 in Schedule 1 to the Taxation Administration Act 1953, to be protected information within the meaning of that Act”.
62 Subsection 17(4)
63 Schedule 2
64 Section 7 (at the end of the note)
Add “This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.”.
65 Section 47
66 Section 7 (at the end of the note)
67 At the end of subsection 3(1)
Note: An effect of paragraph (e) is that people who acquire information under Divisions 2 and 4A of Part 11 are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
68 Section 16 (definition of taxation officer)
69 At the end of section 6
70 At the end of section 30
71 Section 32
72 At the end of section 26
73 Section 28
74 At the end of section 46
75 Section 53
76 Section 56 (definition of Deputy Commissioner)
77 Section 56 (definition of protected document)
78 Section 56 (definition of protected information)
79 Section 56 (definition of Second Commissioner)
80 Subsection 6(1) (definition of taxation officer)
81 At the end of section 43
82 Sections 45 and 45A
83 At the end of subsection 6(1)
Note: An effect of paragraphs (e), (f) and (g) is that people who acquire information under those provisions (to the extent that they relate to self‑managed superannuation funds) are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
84 Subsection 131A(1) (note)
Omit all the words after “APRA is the Regulator)”, substitute “or Division 355 in Schedule 1 to the Taxation Administration Act 1953 (if the Commissioner of Taxation is the Regulator). In particular, see paragraph (c) of the definition of officer in subsection (1), and subsections (2), (9) and (10), of section 56 of the Australian Prudential Regulation Authority Act 1998 and sections 355‑15 and 355‑25 in Schedule 1 to the Taxation Administration Act 1953”.
85 Division 2 of Part 24B
86 At the end of section 9
87 Section 8 (definition of court)
88 Section 8 (definition of protected document)
89 Section 8 (definition of protected information)
90 Part 6
91 At the end of section 40
92 Subsection 60‑130(2) (including the note)
93 Sections 70‑35, 70‑40 and 70‑45
Disclosures to the Commissioner of Taxation
(3) Subsection 70‑35(1) does not apply if the record or disclosure:
(a) is to the Commissioner; and
(i) investigating a *taxation offence; or
(ii) enforcing a law, the contravention of which is a taxation offence; or
(iii) investigating the contravention of, or enforcing a provision of, a *taxation law that imposes a civil penalty; or
(iv) the making, or proposed or possible making, of a *proceeds of crime order relating to a taxation offence.
94 Subsection 90‑1(1)
95 Subsection 90‑1(1) (definition of proceeds of crime order)
96 Subsection 2(1) (definition of ASIO officer)
97 Subsection 2(1) (definition of authorised ASIO officer)
98 Subsection 2(1) (definition of authorised law enforcement agency officer)
99 Subsection 2(1) (definition of authorised Royal Commission officer)
100 Subsection 2(1) (definition of Chairperson)
101 Subsection 2(1) (definition of eligible Royal Commission)
102 Subsection 2(1) (definition of head)
103 Subsection 2(1) (definition of IGIS officer)
104 Subsection 2(1) (definition of Inspector‑General)
105 Subsection 2(1) (definition of law enforcement agency)
106 Subsection 2(1) (definition of official)
107 At the end of section 3A
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1.
108 Paragraphs 3B(1AA)(b) to (f)
(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑55(1) in Schedule 1 (about disclosures to Ministers); and
(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and
(iii) the Ministers to whom the information was disclosed; and
(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and
(iii) the types of entities and the names of the courts and tribunals to which the information was disclosed; and
(iv) if the information was disclosed under table item 1 or 6 in subsection 355‑70(1)—the general categories of offences in relation to which the information was disclosed; and
(d) set out the number (if any) of *taxation officers found guilty of the offence in section 355‑25 in Schedule 1 (about disclosure of protected information).
109 Subsection 3B(1B)
Omit “13J,”.
110 Sections 3C to 3H
111 Paragraph 8WA(1AA)(b)
Omit “, (m) or (n)”, substitute “or (m)”.
112 Paragraphs 8WB(1A)(a) and (b)
Omit “(n),”.
113 Section 8XB
114 Section 13H
115 Division 3 of Part IIIA
116 Sections 17B and 17C
117 Subsection 426‑65(4) in Schedule 1
Omit all the words after “contravene”, substitute “section 355‑25 or 355‑155”.
118 At the end of section 4
119 Section 8
120 At the end of section 21
121 Section 23
122 Subsection 4(4)
Omit “16 of the Assessment Act or section 3C”, substitute “355‑25 or 355‑155 in Schedule 1”.
Part 2—Application, transitional and savings provisions
123 Application of amendments
(1) The amendments made by items 3, 4 and 93 of this Schedule apply to records and disclosures made on or after the commencement of those items (whenever the information was obtained).
(2) The amendment made by item 12 of this Schedule applies to records, disclosures and uses made on or after the commencement of that item (whenever the information was obtained).
(3) The amendment made by item 26 of this Schedule applies to exempt documents on or after the commencement of that item, whether the documents came into existence before, on or after commencement of that item.
124 Transitional—information obtained under amended or repealed provisions before commencement
(a) before the commencement of this item, information was acquired by an entity under, or for the purposes of, a taxation law (within the meaning of the Income Tax Assessment Act 1997), other than as a taxation officer; and
(b) the information is protected information within the meaning of section 355‑30 of Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act);
then, after that commencement, the information is taken to be information acquired by the entity under an exception in Subdivision 355‑B or 355‑C in Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act).
125 Transitional provision—authorisations
(1) If, immediately before the commencement of this item, an officer of a law enforcement agency was an authorised law enforcement agency officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the officer is taken, on and after that commencement, to be an authorised law enforcement agency officer within the meaning of the Income Tax Assessment Act 1997.
(2) If, immediately before the commencement of this item, a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 was an authorised ASIO officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the person is taken, on and after that commencement, to be an authorised ASIO officer within the meaning of the Income Tax Assessment Act 1997.
126 Saving—section 159 of the Excise Act 1901
(1) This item applies to an entity who acquired protected information (within the meaning of section 159 of the Excise Act 1901 as in force immediately before the commencement of item 17 of this Schedule) when the excise law (within the meaning of that Act) was not administered by the Commissioner of Taxation.
(2) Despite the repeal of section 159 of the Excise Act 1901 by item 17 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.
127 Saving—section 252C of the Superannuation Industry (Supervision) Act 1993
(1) This item applies to an entity who acquired, before 8 October 1999, protected information (within the meaning of section 252C of the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of item 85 of this Schedule).
(2) Despite the repeal of section 252C of the Superannuation Industry (Supervision) Act 1993 by item 85 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.
1 Subsection 6(1) (definition of Defence Department)
2 Subsection 6(1) (definition of Defence Minister)
3 Subsection 6(1) (definition of Defence Secretary)
4 Subsection 6(1) (definition of Education Secretary)
Education Secretary has the meaning given by the Income Tax Assessment Act 1997.
5 Subsection 6(1) (definition of Health Department)
Health Department has the meaning given by the Income Tax Assessment Act 1997.
6 Subsection 6(1) (definition of Health Minister)
Health Minister has the meaning given by the Income Tax Assessment Act 1997.
Education Secretary means the Secretary of the Education Department.
10 Subsection 995‑1(1)
Health Department means the Department that:
(a) deals with matters arising under section 1 of the National Health Act 1953; and
Health Minister means the Minister administering section 1 of the National Health Act 1953.
Health Secretary means the Secretary of the Health Department.
Immigration Department means the Department that:
(a) deals with matters arising under section 1 of the Migration Act 1958; and
Immigration Minister means the Minister administering section 1 of the Migration Act 1958.
Immigration Secretary means the Secretary of the Immigration Department.
16 Subsection 2(1) (definition of Immigration Department)
Immigration Department has the meaning given by the Income Tax Assessment Act 1997.
17 Subsection 2(1) (definition of Immigration Minister)
Immigration Minister has the meaning given by the Income Tax Assessment Act 1997.
18 Subsection 2(1) (definition of Immigration Secretary)
Immigration Secretary has the meaning given by the Income Tax Assessment Act 1997.
19 Subsection 355‑70(5)
(5) Proceeds of crime order means:
(a) an order, relating to an entity’s commission of a *serious offence, under:
(i) Chapter 2 (about confiscation of property in relation to certain offences) or Division 1 of Part 3‑1 (about examination orders) of the Proceeds of Crime Act 2002; or
(ii) Part II (about confiscation) or III (about control of property liable to confiscation) of the Proceeds of Crime Act 1987; or
(iv) Division 3 of Part XIII (about recovery of pecuniary penalties for dealings in narcotic goods) of the Customs Act 1901; or
(b) an unexplained wealth order (within the meaning of the Proceeds of Crime Act 2002); or
Schedule 5—Regulations about transitional matters
Sch 1–5: 17 Dec 2010 (s 2(1) item 2)
Remainder: 16 Dec 2010 (s 2(1) item 1)
Sch 2 (item 4): 17 Dec 2010 (s 2(1) item 6)
item 55..............................