Document ID: chunk:federal_register_of_legislation:C2008A00159:clause:2_3ed:p1
Version: federal_register_of_legislation:C2008A00159
Segment Type: clause
Provision Reference: sch 2 cl 3ED (pt 1/2)
Character Range: 60878–63465

3ED  Providing tax information relevant to sponsorship under the Migration Act 1958

 (1) Despite any taxation secrecy provision, the Commissioner may disclose information acquired under a taxation law to a migration officer if the Commissioner is satisfied that the information:
 (a) relates to a holder or former holder of a visa, or an approved sponsor or former approved sponsor of a person for a visa, whose identity is disclosed to the Commissioner under section 140ZH of the Migration Act 1958; and
 (b) is relevant to:
 (i) the exercise of the Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or
 (ii) the exercise of the Minister's powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or
 (iii) the administration of Division 3A of Part 2 of that Act or regulations made under that Division.

Note: Division 3A of Part 2 of the Migration Act 1958 deals with sponsorship obligations and Part 8D of that Act allows proceedings to be brought for contraventions of civil penalty provisions.

 (2) If:
 (a) both:
 (i) a person is or has been a migration officer; and
 (ii) information is disclosed to the person under subsection (1); or
 (b) a person is someone to whom information is disclosed under subsection (3);
then, the person must not disclose the information to another person or a court, or make a record of the information.

Penalty: Imprisonment for 2 years.

 (3) However, subsection (2) does not apply in the following circumstances:
 (a) in the case of a person who is a migration officer—the information is disclosed or a record of the information is made for the purposes of, or in connection with:
 (i) the exercise of the Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or
 (ii) the exercise of the Minister's powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or
 (iii) the administration of Division 3A of Part 2 of that Act or regulations made under that Division;
 (b) in any case—the information is disclosed to a person or a court, or a record of the information is made, for the purposes of, or in connection with:
 (i) a review of a decision concerning the exercise of the Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or
 (ii) civil penalty proceedings under Part