Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_4:p6
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 6/7)
Character Range: 79522–82260

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.

No undertakings as to damages
 (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.

Other powers of the court unaffected
 (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
 (b) be in writing; and
 (c) provide for the matters mentioned in subsection (3); and
 (d) be published on the Australian Taxation Office website.
 (3) The matters are:
 (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.

Part 2—Application of amendment