Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_49
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 49
Character Range: 86355–89293

49  At the end of Part 5‑1 in Schedule 1
Add:

Division 355—Confidentiality

Table of Subdivisions
 Guide to Division 355
355‑A Protection of confidentiality of indirect tax information

Guide to Division 355

355‑1  What this Division is about
      This Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.

Subdivision 355‑A—Protection of confidentiality of indirect tax information

Table of sections
355‑5 Protection of confidentiality of indirect tax information

355‑5  Protection of confidentiality of indirect tax information

Object
 (1) The object of this section is to protect the confidentiality of taxpayers' personal tax affairs by restricting what you may do with *indirect tax information and *indirect tax documents.

Offence
 (2) You commit an offence if:
 (a) you:
 (i) make a record of information; or
 (ii) disclose information to anyone else; and
 (b) the information was disclosed to you, or obtained by you, in the course of:
 (i) your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and
 (c) the information was disclosed to you, or obtained by you, under an *indirect tax law; and
 (d) the information relates to the affairs of an entity other than you.
Penalty: Imprisonment for 2 years.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
 (3) Strict liability applies to paragraph (2)(c).
Note: For strict liability, see section 6.1 of the Criminal Code.
 (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:
 (a) the making of the record or the disclosure is for the purposes of:
 (i) an *indirect tax law; or
 (ii) complying with an obligation Australia has under an agreement with another country; or
 (b) the making of the record or the disclosure is in the course of:
 (i) the performance of the duties of your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.
 (5) Subsection (2) does not apply if:
 (a) you are:
 (i) the Commissioner; or
 (ii) a Deputy Commissioner; or
 (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and
 (b) an item in the following table covers your disclosure:

Disclosures
Item         The disclosure is to...                                                                                                                        and the disclosure...