Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 2/8)
Character Range: 1403384–1406962

released
Division 342—Commissioner's power relating to proceeds of crime proceedings
Guide to Division 342
342‑1 What this Division is about
Subdivision 342‑A—Power to waive right to payment of tax‑related liabilities
342‑5 Object of this Subdivision
342‑10 Power to waive right to payment of tax‑related liability
Part 4‑90—Evidence
Division 350—Evidence
Guide to Division 350
350‑1 What this Division is about
Subdivision 350‑A—Evidence
350‑5 Application of Subdivision
350‑10 Evidence
350‑12 Prima facie evidence—particulars stated in evidentiary certificate
350‑15 Judicial notice of signature
350‑20 Certain statements or averments in proceedings to recover tax‑related liabilities
350‑25 Evidence by affidavit in proceedings to recover tax‑related liabilities
Chapter 5—Administration
Part 5‑1—The Australian Taxation Office
Division 352—Commissioner's reporting obligations
Guide to Division 352
352‑1 What this Division is about
Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws
352‑5 Commissioner must prepare annual report on indirect tax laws
Subdivision 352‑C—Reporting on working holiday makers
352‑25 Commissioner must prepare annual report on working holiday makers
Division 353—Powers to obtain information and evidence
Guide to Division 353
353‑1 What this Division is about
Subdivision 353‑A—Powers to obtain information and evidence
353‑10 Commissioner's power
353‑15 Access to premises, documents etc.
353‑20 Checking status of specifically listed deductible gift recipients
Subdivision 353‑B—Powers to obtain information and evidence from overseas
353‑25 Offshore information notices
353‑30 Offshore information notices—consequence of not complying
Division 354—Power to obtain information about rights or interests in property
354‑5 Power to obtain information about rights or interests in property
Division 355—Confidentiality of taxpayer information
Guide to Division 355
355‑1 What this Division is about
Subdivision 355‑A—Objects and application of Division
355‑10 Objects of Division
355‑15 Application of Division
Subdivision 355‑B—Disclosure of protected information by taxation officers
Guide to Subdivision 355‑B
355‑20 What this Subdivision is about
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
355‑47 Exception—disclosure of periodic aggregate tax 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
355‑66 Major disaster support programs
355‑67 Exception—disclosure to registrars
355‑70 Exception—disclosure for law enforcement and related purposes
355‑72 Exception—disclosure to credit reporting bureaus
355‑75 Limits on disclosure to courts and tribunals
Subdivision 355‑C—On‑disclosure of protected information by other people
Guide to Subdivision 355‑C
355‑150 What this Subdivision is about
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