Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_1:p2
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/3)
Character Range: 9185–12152

entity, or is reasonably capable of being used to identify an entity, except in certain specified circumstances.

Table of sections

Operative provisions
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

Operative provisions

355‑25  Offence—disclosure of protected information by taxation officers
 (1) An entity commits an offence if:
 (a) the entity is or was a *taxation officer; and
 (b) 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 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.
Penalty: Imprisonment for 2 years.
 (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.

355‑30  Meaning of protected information and taxation officer
 (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
 (b) relates to the affairs of an entity; and
 (c) identifies, or is reasonably capable of being used to identify, the entity.
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