Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:4_14
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 4 cl 14
Character Range: 30169–33840

14  the Secretary of the Department                                                                                           (a) is of information that concerns:
                                                                                                                              (i) a breach of an obligation of confidence by an entity (the first entity) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or
                                                                                                                              (ii) if the taxation officer reasonably suspects that such a breach has occurred—the suspected breach;
                                                                                                                               where the obligation arose in connection with the first entity providing advice, or otherwise providing services, to a Commonwealth entity either:
                                                                                                                              (iii) as an entity engaged by the Commonwealth entity for that purpose; or
                                                                                                                              (iv) as an entity representing a taxpayer; and
                                                                                                                              (b) is for the purpose of enabling or assisting in the consideration, development or implementation of any measure, or the taking of any action, directed at dealing with the breach or suspected breach; 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.