Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 5/7)
Character Range: 1631861–1635047

Taxation Office website.
 (9) The list of credit reporting bureaus is not a legislative instrument.

355‑75  Limits on disclosure to courts and tribunals
  An entity who is or was a *taxation officer is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity as a taxation officer except where it is necessary to do so for the purpose of carrying into effect the provisions of:
 (a) a *taxation law; or
 (b) the Foreign Acquisitions and Takeovers Act 1975, if the entity acquired the information because of a request under subsection 138(4) of that Act.
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
      Someone who is not a taxation officer is prohibited from disclosing protected information, except in certain specified circumstances.

Table of sections

Operative provisions
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
355‑172 Exception—disclosure of periodic aggregate tax information
355‑175 Exception—on‑disclosure for original purpose
355‑180 Exception—on‑disclosure to Ministers in relation to statutory powers or functions
355‑181 Exception—on‑disclosure to Ministers in relation to breach of confidence and related matters
355‑182 Exception—on‑disclosure of certain information to Commonwealth Ombudsman
355‑185 Exception—on‑disclosure to IGIS officials
355‑190 Exception—on‑disclosure in relation to ASIO
355‑192 Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022
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
355‑215 Exception—on‑disclosure of information disclosed to credit reporting bureaus

Operative provisions

355‑155  Offence—on‑disclosure of protected information by other people
  An entity commits an offence if:
 (a) the entity:
 (i) makes a record of information; or
 (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 (except subsection 355‑65(1) operating in relation to item 7 in the table in subsection 355‑65(4)); and
 (c) the first‑mentioned entity did not acquire the information as a *taxation officer.
Penalty: Imprisonment for 2 years.
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.

355‑160  Consent is not a defence
  It is not a defence to