Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:4_15
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 4 cl 15
Character Range: 33840–36542

15  a professional disciplinary body that is prescribed for the purposes of this table item (a prescribed disciplinary body)  (a) is of information that concerns an entity (the first entity) and an act or omission (or a suspected act or omission) of the first entity that the taxation officer reasonably suspects may constitute a breach by the first entity of the prescribed disciplinary body's code of conduct or professional standards, however described; and
                                                                                                                              (b) is for the purpose of enabling or assisting the prescribed disciplinary body to perform one or more of its functions in respect of the first entity; and
                                                                                                                              (c) does not include:
                                                                                                                              (i) the *ABN; or
                                                                                                                              (ii) the name; or
                                                                                                                              (iii) contact details; or
                                                                                                                              (iv) personal information (within the meaning of the Privacy Act 1988);
                                                                                                                               of any entity other than the first entity, unless the Commissioner is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (b); and
                                                                                                                              (d) if the taxation officer is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—is authorised by:
                                                                                                                              (i) the Commissioner; or
                                                                                                                              (ii) a Second Commissioner; or
                                                                                                                              (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.