Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 3/8)
Character Range: 1406622–1410106

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
Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired
Guide to Subdivision 355‑D
355‑260 What this Subdivision is about
Operative provisions
355‑265 Offence—disclosure of protected information acquired in breach of a taxation law
355‑270 Exception—disclosure of publicly available information
355‑275 Exception—disclosure in relation to a taxation law
355‑280 Limits on disclosure to courts and tribunals
Subdivision 355‑E—Other matters
Guide to Subdivision 355‑E
355‑320 What this Subdivision is about
Operative provisions
355‑325 Oath or affirmation to protect information
355‑330 Injunctions to prevent contravention of non‑disclosure provisions
355‑335 Procedures for disclosing protected information
Division 356—General administration of tax laws
Guide to Division 356
356‑1 What this Division is about
Subdivision 356‑A—Indirect tax laws
356‑5 Commissioner has general administration of indirect tax laws
Subdivision 356‑B—Major bank levy
356‑10 Commissioner has general administration of major bank levy
Subdivision 356‑C—Laminaria and Corallina decommissioning levy
356‑15 Commissioner has general administration of Laminaria and Corallina decommissioning levy
Subdivision 356‑D—Australian IIR/UTPR tax and Australian DMT tax
356‑20 Commissioner has general administration of Minimum Tax Act
Part 5‑5—Rulings
Division 357—Object and common rules
Guide to Division 357
357‑1 What this Division is about
Subdivision 357‑A—Object of this Part
357‑5 Object of this Part
Subdivision 357‑B—Common rules for rulings
Rules for all rulings
357‑50 Scope of Division
357‑55 The provisions that are relevant for rulings
357‑60 When rulings are binding on the Commissioner
357‑65 Stopping relying on a ruling
357‑70 Commissioner may apply the law if more favourable than the ruling
357‑75 Inconsistent rulings
357‑80 Contracts for schemes
357‑85 Effect on ruling if relevant provision re‑enacted
357‑90 Validity of ruling not affected by formal defect
Common rules for public and private rulings
357‑95 Electronic communications
Common rules for private and oral rulings
357‑105 Further information must be sought
357‑110 Assumptions in making private or oral ruling
357‑115 Additional information provided by applicant
357‑120 Commissioner may take into account information from third parties
357‑125 Applications and objections not to affect obligations and powers
Division 358—Public rulings
Guide to