Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p8
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 8/14)
Character Range: 1656284–1659125

likely that the entity will refuse or fail to do that act or thing—whether or not the entity has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any other entity if the entity refuses or fails to do that act or thing.

No undertakings as to damages
 (6) If the Commissioner makes an application to the court for the grant of an injunction under this section, the court must not require the Commissioner or any other entity, as a condition of the granting of an interim injunction, to give any undertakings as to damages.

Other powers of the court unaffected
 (7) The powers conferred on the court under this section are in addition to, and not in derogation of, any other powers of the court, whether conferred by this Act or otherwise.

355‑335  Procedures for disclosing protected information
 (1) The Commissioner must issue instructions in relation to the procedures to be followed by *taxation officers in disclosing *protected information under the exceptions in sections 355‑55 (about disclosures to Ministers), 355‑65 (about disclosures for other government purposes) and 355‑70 (about disclosures for law enforcement and related purposes).
 (2) The instructions must:
 (a) be issued within 6 months after the commencement of this section; and
 (b) be in writing; and
 (c) provide for the matters mentioned in subsection (3); and
 (d) be published on the Australian Taxation Office website.
 (3) The matters are:
 (a) the processes to be followed before *protected information can be disclosed by a *taxation officer under the exceptions in sections 355‑55, 355‑65 and 355‑70; and
 (b) the processes involved in obtaining and giving the agreement mentioned in paragraphs 355‑55(1)(c) and 355‑70(1)(c); and
 (c) other matters the Commissioner considers appropriate.
 (4) Without limiting subsection 33(3) of the Acts Interpretation Act 1901, the Commissioner may vary or revoke the instructions.
 (5) A failure to comply with the time limit in paragraph (2)(a) does not:
 (a) prevent the Commissioner from issuing the instructions after this time; or
 (b) affect the validity of the instructions when issued.
 (6) A failure to comply with the instructions does not, of itself, mean that a *taxation officer is not entitled to rely on the exceptions in sections 355‑55, 355‑65 and 355‑70.
 (7) The instructions are not a legislative instrument.

Division 356—General administration of tax laws

Table of Subdivisions
 Guide to Division 356
356‑A Indirect tax laws
356‑B Major bank levy
356‑C Laminaria and Corallina decommissioning levy
356‑D Australian IIR/UTPR tax and Australian DMT tax

Guide to Division 356

356‑1  What this Division is about
      This Division gives the Commissioner the general administration of the indirect tax laws and the Major