Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_1:p1
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/3)
Character Range: 6293–9486

1  Division 355 in Schedule 1
Repeal the Division, substitute:

Division 355—Confidentiality of taxpayer information

Table of Subdivisions
 Guide to Division 355
355‑A Objects and application of Division
355‑B Disclosure of protected information by taxation officers
355‑C On‑disclosure of protected information by other people
355‑D Disclosure of protected information that has been unlawfully acquired
355‑E Other matters

Guide to Division 355

355‑1  What this Division is about

      The disclosure of information about the tax affairs of a particular entity is prohibited, except in certain specified circumstances.
      Those exceptions are designed having regard to the principle that disclosure of information should be permitted only if the public benefit derived from the disclosure outweighs the entity's privacy.
Note: This Division contains the main circumstances in which protected tax information can be disclosed. A number of other Commonwealth laws also allow for the disclosure of, or access to, such information in limited circumstances. Some of these other laws are as follows:
              *       sections 32 and 33 of the Auditor‑General Act 1997;
              *       section 15 of the Inspector‑General of Taxation Act 2003;
              *       section 9 of the Ombudsman Act 1976;
              *       section 44 of the Privacy Act 1988.

Subdivision 355‑A—Objects and application of Division

Table of sections
355‑10 Objects of Division
355‑15 Application of Division

355‑10  Objects of Division
  The objects of this Division are:
 (a) to protect the confidentiality of taxpayers' affairs by imposing strict obligations on *taxation officers (and others who acquire protected tax information), and so encourage taxpayers to provide correct information to the Commissioner; and
 (b) to facilitate efficient and effective government administration and law enforcement by allowing disclosures of protected tax information for specific, appropriate purposes.

355‑15  Application of Division
  This Division applies in relation to the following entities in the same way as it applies in relation to *taxation officers:
 (a) an entity engaged to provide services relating to the Australian Taxation Office;
 (b) an individual employed by, or otherwise performing services for, an entity referred to in paragraph (a);
 (c) an individual:
 (i) appointed or employed by, or performing services for, the Commonwealth or an authority of the Commonwealth; and
 (ii) performing functions or exercising powers under or for the purposes of a *taxation law.

Subdivision 355‑B—Disclosure of protected information by taxation officers

Guide to Subdivision 355‑B

355‑20  What this Subdivision is about
      The main protection for taxpayer confidentiality is in this Subdivision. It is an offence for taxation officers to disclose tax information that identifies an entity, or is reasonably capable of being used to identify an entity, except in certain specified circumstances.

Table of sections

Operative provisions
355‑25 Offence—disclosure of protected information by taxation officers
355‑30 Meaning of protected information and taxation officer
355‑35 Consent