TAX LAWS AMENDMENT (CONFIDENTIALITY OF TAXPAYER INFORMATION) BILL 2009

i Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Contents

1 Short

title

...........................................................................................

2 Commencement

.................................................................................

3 Schedule(s)

........................................................................................

Schedule 1--Confidentiality of taxpayer information

Part 1--Main amendment

Taxation Administration Act 1953

Part 2--Application of amendment

Schedule 2--Consequential amendments

Part 1--Amendments

Administrative Decisions (Judicial Review) Act 1977

A New Tax System (Australian Business Number) Act 1999

Anti-Money Laundering and Counter-Terrorism Financing Act 2006

Australian Crime Commission Act 2002

Australian Securities and Investments Commission Act 2001

Crimes (Taxation Offences) Act 1980

Customs Administration Act 1985

Development Allowance Authority Act 1992

Energy Grants (Cleaner Fuels) Scheme Act 2004

Energy Grants (Credits) Scheme Act 2003

Excise Act 1901

First Home Saver Accounts Act 2008

Franchise Fees Windfall Tax (Collection) Act 1997

Freedom of Information Act 1982

Fringe Benefits Tax Assessment Act 1986

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Inspector-General of Intelligence and Security Act 1986

International Tax Agreements Act 1953

Petroleum Resource Rent Tax Assessment Act 1987

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 ii

Pooled Development Funds Act 1992

Privacy Act 1988

Product Grants and Benefits Administration Act 2000

Product Stewardship (Oil) Act 2000

Retirement Savings Accounts Act 1997

Small Superannuation Accounts Act 1995

Superannuation Contributions Tax (Assessment and Collection) Act

1997

Superannuation Contributions Tax (Members of Constitutionally

Protected Superannuation Funds) Assessment and Collection Act

1997

Superannuation (Government Co-contribution for Low Income

Earners) Act 2003

Superannuation Guarantee (Administration) Act 1992

Superannuation Industry (Supervision) Act 1993

Superannuation (Self Managed Superannuation Funds) Taxation Act

1987

Superannuation (Unclaimed Money and Lost Members) Act 1999

Tax Agent Services Act 2009

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Termination Payments Tax (Assessment and Collection) Act 1997

Trust Recoupment Tax Assessment Act 1985

Part 2--Application, transitional and savings provisions

Schedule 3--Other amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Schedule 4--Repeal

A New Tax System (Bonuses for Older Australians) Act 1999

Schedule 5--Regulations about transitional matters

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 1

A Bill for an Act to amend the law relating to

confidentiality of information acquired under the

taxation laws, and for other purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (Confidentiality

of Taxpayer Information) Act 2009.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table

commences, or is taken to have commenced, in accordance with

column 2 of the table. Any other statement in column 2 has effect

according to its terms.

2 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Commencement information

Column 1

Column 2

Column 3

Provision(s) Commencement

Date/Details

1. Sections 1 to 3

and anything in

this Act not

elsewhere covered

by this table

The day this Act receives the Royal Assent.

2. Schedules 1

and 2

The day after this Act receives the Royal

Assent.

3. Schedule 3,

items 1 to 18

The day after this Act receives the Royal

Assent.

4. Schedule 3,

item 19

The later of:

(a) the day after this Act receives the Royal

Assent; and

(b) the commencement of Part 1 of

Schedule 1 to the Crimes Legislation

Amendment (Serious and Organised

Crime) Act 2009.

However, the provision(s) do not commence

at all if the event mentioned in paragraph (b)

does not occur.

5. Schedules 4

and 5

The day after this Act receives the Royal

Assent.

Note:

This table relates only to the provisions of this Act as originally

passed by both Houses of the Parliament and assented to. It will not be

expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not

part of this Act. Information in this column may be added to or

edited in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or

repealed as set out in the applicable items in the Schedule

concerned, and any other item in a Schedule to this Act has effect

according to its terms.

Confidentiality of taxpayer information Schedule 1

Main amendment Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Schedule 1--Confidentiality of taxpayer

information

Part 1--Main amendment

Taxation Administration Act 1953

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;

Schedule 1 Confidentiality of taxpayer information

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4 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

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�

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

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)

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.

Confidentiality of taxpayer information Schedule 1

Main amendment Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

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

protected information and taxation officer

355-35

Consent is not a defence

355-40

Generality of Subdivision not limited

355-45

Exception--disclosure of publicly available information

355-50

Exception--disclosure in performing duties

355-55

Exception--disclosure to Ministers and committees of Parliament

355-60

Limits on disclosure to Ministers and Parliament

355-65

Exception--disclosure for other government purposes

355-70

Exception--disclosure for law enforcement and related purposes

355-75

Limits on disclosure to courts and tribunals

Operative provisions

355-25 Offence--disclosure of protected information by taxation

officers

(1) An entity commits an offence if:

(a) the entity is or was a

taxation officer; and

(b)

the

entity:

(i) makes a record of information; or

(ii) discloses information to another entity (other than the

entity to whom the information relates or an entity

covered by subsection (2)) or to a court or tribunal; and

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6 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

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protected information; and

(d) the information was acquired by the first-mentioned entity as

a taxation officer.

Penalty: Imprisonment for 2 years.

(2) An entity (the covered entity) is covered by this subsection in

relation to

protected information that relates to another entity (the

primary entity) if:

(a) the covered entity is the primary entity's

registered tax agent

or BAS agent; or

(b) the covered entity is a

legal practitioner representing the

primary entity in relation to the primary entity's

tax affairs;

incapacitated entity and the covered

entity is a

representative of the incapacitated entity; or

(d) the covered entity is the primary entity's

legal personal

representative; or

(e) the covered entity is the primary entity's guardian where the

primary entity is a minor or suffers from mental incapacity;

(f) the covered entity and the primary entity are members of the

same

consolidated group or

MEC group; or

(g) the covered entity is a representative of the primary entity

who has been nominated by the primary entity in the

approved form to act on that entity's behalf with respect to

protected information.

355-30 Meaning of protected information and taxation officer

(1)

Protected information means information that:

(a) was disclosed or obtained under or for the purposes of a law

that was a

taxation law (other than the Tax Agent Services

Act 2009) when the information was disclosed or obtained;

and

(b) relates to the affairs of an entity; and

the entity.

Note:

Tax file numbers do not constitute protected information because they

are not, by themselves, reasonably capable of being used to identify an

Confidentiality of taxpayer information Schedule 1

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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

entity. For offences relating to tax file numbers, see Subdivision BA

of Division 2 of Part III.

(2)

Taxation officer means:

(a) the Commissioner or a Second Commissioner of Taxation; or

(b) an individual appointed or engaged under the Public Service

Act 1999 and performing duties in the Australian Taxation

Office.

Note:

This Division applies to certain other entities as if they were taxation

officers: see section 355-15.

355-35 Consent is not a defence

It is not a defence to a prosecution for an offence against

section 355-25 that the entity to whom the information relates has

consented to:

(a) the making of the record; or

(b) the disclosure of the information.

355-40 Generality of Subdivision not limited

Except as provided by section 355-60, nothing in this Subdivision

limits the generality of anything else in it.

Note:

This means that each provision in this Subdivision (other than

section 355-60) has an independent operation and is not to be

interpreted by reference to any other provision within the Subdivision.

355-45 Exception--disclosure of publicly available information

Section 355-25 does not apply if the information was already

available to the public (otherwise than as a result of a

contravention of section 355-25, 355-155 or 355-265).

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-50 Exception--disclosure in performing duties

(1) Section 355-25 does not apply if:

(a) the entity is a

taxation officer; and

(b) the record or disclosure is made in performing the entity's

duties as a taxation officer.

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Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

(2) Without limiting subsection (1), records or disclosures made in

performing duties as a

taxation officer include those mentioned in

the following table:

Records or disclosures in performing duties

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

any entity, court or tribunal

is for the purpose of administering any

taxation law.

any entity, court or tribunal

is for the purpose of the making, or

proposed or possible making, of an

order under the Proceeds of Crime Act

2002 that is related to a

taxation law.

any entity, court or tribunal

is for the purpose of criminal, civil or

administrative proceedings (including

merits review or judicial review) that

are related to a

taxation law.

any entity

is for the purpose of responding to a

request for a statement of reasons under

the Administrative Decisions (Judicial

Review) Act 1977 in relation to a

decision made under a

taxation law.

any entity

is for the purpose of:

(a) determining whether to make an ex

gratia payment; or

(b) administering such a payment;

in connection with administering a

taxation law.

any entity

is for the purpose of enabling the entity

to understand or comply with its

obligations under a

taxation law.

the Secretary of the Department

of the Treasury

(a) is of information that does not

include the name, contact details or

ABN of any entity; and

(b) is for the purpose of:

(i) the design of a

taxation law;

Confidentiality of taxpayer information Schedule 1

Main amendment Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Records or disclosures in performing duties

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

(ii) the amendment of a taxation

law.

any board or member of a board

performing a function or

exercising a power under a

taxation law

is for the purpose of performing that

function or exercising that power.

a competent authority referred to

in an international agreement

(within the meaning of section 23

of the International Tax

Agreements Act 1953)

is for the purpose of exchanging

information under such an international

agreement.

355-55 Exception--disclosure to Ministers and committees of

Parliament

(1) Section 355-25 does not apply if:

(a) the entity is a

taxation officer; and

(b) an item in the following table covers the making of the record

or the disclosure:

Records or disclosures to Ministers

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

any Minister

is for the purpose of enabling the

Minister to exercise a power or perform

a function under a

taxation law.

2 the

Minister

(a) is about an entity; and

(b) is for the purpose of enabling the

Minister to respond directly to the

entity in relation to a representation

made by the entity to:

(i) the Minister; or

(ii) another member of a House

of the Parliament.

the Minister

is for the purpose of informing

decisions made under the scheme

known as the Compensation for

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Records or disclosures to Ministers

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

Detriment Caused by Defective

Administration Scheme.

the

Finance Minister

is for the purpose of:

(a) the making, or possible making, of a

payment referred to in section 33 of

the Financial Management and

Accountability Act 1997 (about act

of grace payments) in connection

with administering a

taxation law;

(b) the waiver, or possible waiver, of a

tax debt under section 34 of that

Act.

any Minister

is for the purpose of:

(a) determining whether to make an ex

gratia payment; or

(b) administering such a payment.

Note 1:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

Note 2:

Section 19A of the Acts Interpretation Act 1901 provides that the

expression "the Minister", as used in table items 2 and 3, refers to the

Minister or Ministers administering the relevant provision.

(2) Section 355-25 does not apply if:

(a) the record is made for, or the disclosure is to, a committee of

one or both Houses of the Parliament; and

(b) the making of the record or the disclosure is in response to a

request of the committee for the record or the information;

and

performing any of its functions or exercising any of its

powers; and

(d) in the case of a written disclosure--the disclosure is treated

as evidence taken in camera; and

(e) in the case of an oral disclosure--the disclosure is made in

camera.

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Main amendment Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

355-60 Limits on disclosure to Ministers and Parliament

(1) Sections 355-45 and 355-55 are the only exceptions to the

prohibition in section 355-25 on which an entity who has acquired

protected information as a

taxation officer can rely in making a

record of the information for, or disclosing the information to, a

Minister, a House of the Parliament or a committee of one or both

Houses of the Parliament.

Note:

Disclosures that are not prohibited by section 355-25 are not affected

by this subsection. For example, a taxation officer may disclose

information to a Minister if the Minister is the entity to whom the

information relates, or is an entity covered by subsection 355-25(2) in

relation to the information.

(2) Subsection (1) has effect despite any power, privilege or immunity

of either House of the Parliament, of the members of either House

of the Parliament or the committees of either or both Houses of the

Parliament, except to the extent that those powers, privileges or

immunities can be invoked to compel the disclosure of

protected

information.

(3) However, nothing in this Subdivision affects the law relating to the

powers, privileges or immunities of either House of the Parliament,

of the members of either House of the Parliament or of the

committees of either or both Houses of the Parliament in relation to

the recording or disclosure of particular

protected information if

the information has been disclosed in accordance with

section 355-45 or 355-55.

Note:

A reference in subsection (3) to members of either House of the

Parliament includes a reference to Ministers.

355-65 Exception--disclosure for other government purposes

(1) Section 355-25 does not apply if:

(a) the entity is a

taxation officer; and

(b) an item in a table in this section covers the making of the

record or the disclosure.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

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Table 1--Records or disclosures relating to social welfare, health

or safety

(2) Table 1 is as follows:

Table 1: Records or disclosures relating to social welfare, health or safety

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

an Agency Head (within the

meaning of the Public Service

Act 1999) of an agency (within

the meaning of that Act) dealing

with matters relating to the social

security law (within the meaning

of subsection 23(17) of the

Social Security Act 1991)

is for the purpose of administering that

law.

the

Health Secretary

is for the purpose of administering any

law of the Australian Capital Territory

or of the Northern Territory which is

administered by the

Health Minister.

the Repatriation Commission

is for the purpose of administering any

Commonwealth law relating to

pensions.

the

Education Secretary

is for the purpose of administering any

Commonwealth law relating to

pensions, allowances or benefits.

the

Education Secretary

is for the purpose of administering any

Commonwealth law relating to

financial assistance to students.

the

Families Secretary

is for the purpose of administering the A

New Tax System (Family Assistance)

(Administration) Act 1999.

the Child Support Registrar

is for the purpose of administering the

Child Support (Registration and

Collection) Act 1988 or the Child

Support (Assessment) Act 1989.

the Chief Executive Officer of

Medicare Australia

is for the purpose of administering

Part 2-2 (about premiums reduction and

incentive payment schemes) or 6-4

(about administration of those schemes)

of the Private Health Insurance Act

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Table 1: Records or disclosures relating to social welfare, health or safety

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

2007.

Australian government

agency

is necessary for the purpose of

preventing or lessening:

(a) a serious threat to an individual's

life, health or safety; or

(b) a serious threat to public health or

public safety.

Table 2--Records or disclosures relating to superannuation or

finance

(3) Table 2 is as follows:

Table 2: Records or disclosures relating to superannuation or finance

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

a financial sector supervisory

agency (within the meaning of

section 3 of the Australian

Prudential Regulation Authority

Act 1998)

(a) is of information that was obtained

under or in relation to the

Superannuation (Unclaimed Money

and Lost Members) Act 1999; and

(b) is for the purpose of the agency

performing any of its functions or

exercising any of its powers.

(a) an agency having the

function, in Australia or in a

foreign country, of

supervising or regulating

financial institutions; or

(b) any other agency (including a

foreign agency) specified in

the regulations

(a) is of information that was obtained

under or in relation to the

Superannuation (Self Managed

Superannuation Funds) Taxation

Act 1987 or the Superannuation

Industry (Supervision) Act 1993; and

(b) is for the purpose of performing any

of its functions or exercising any of

its powers; and

conditions (if any) imposed by the

regulations in relation to the

disclosure of information under this

item.

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Table 2: Records or disclosures relating to superannuation or finance

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

3 the

Superannuation

Complaints

Tribunal established by section 6

of the Superannuation

(Resolution of Complaints) Act

1993

(a) is of information that was obtained

under or in relation to the

Superannuation (Unclaimed Money

and Lost Members) Act 1999; and

(b) is for the purpose of the Tribunal

performing any of its functions or

exercising any of its powers.

the Australian Prudential

Regulation Authority (APRA)

is for the purpose of administering:

(a) the Financial Institutions

Supervisory Levies Collection Act

1998; or

(b) the Superannuation Industry

(Supervision) Act 1993.

5 APRA

(a) is of information that was obtained

under or in relation to the

Superannuation (Unclaimed Money

and Lost Members) Act 1999; and

(b) is for the purpose of APRA

performing any of its functions or

exercising any of its powers.

APRA

is for the purpose of APRA performing

any of its functions or exercising any of

its powers in relation to

FHSAs.

an individual who is or was an

employee (within the meaning of

the Superannuation Guarantee

(Administration) Act 1992)

(a) is of information that relates to the

Commissioner's response to a

complaint by the individual about a

failure by the individual's employer

or former employer to comply with

the employer's obligations under the

Superannuation Guarantee

(Administration) Act 1992 in

relation to the employee; and

(b) does not relate to the general

financial affairs of the employer.

any entity, court or tribunal

is of information that was obtained

under, or for the purposes of the

Superannuation (Self Managed

Superannuation Funds) Taxation Act

1987 or the Superannuation Industry

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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Table 2: Records or disclosures relating to superannuation or finance

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

(Supervision) Act 1993 and is for the

purpose of all or any of the following:

(a) identifying a particular self-managed

superannuation fund;

(b) enabling members of the public to

contact persons who perform

functions in relation to a particular

self-managed superannuation fund;

provide an opinion to members of

the public as to whether or not a

particular self-managed

superannuation fund is a complying

superannuation fund in relation to a

particular income year for the

purposes of Division 2 of Part 5 of

the Superannuation Industry

(Supervision) Act 1993;

(d) describing activity engaged in, or

proposed to be engaged in, by the

Commissioner in relation to a breach

or suspected breach by a person of a

provision of the Superannuation

(Self Managed Superannuation

Funds) Taxation Act 1987 or the

Superannuation Industry

(Supervision) Act 1993.

Table 3--Records or disclosures relating to corporate regulation,

business, research or policy

(4) Table 3 is as follows:

Table 3: Records or disclosures relating to corporate regulation, business,

research or policy

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

the Australian Securities and

is for the purpose of investigation or

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16 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

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Table 3: Records or disclosures relating to corporate regulation, business,

research or policy

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

Investments Commission (ASIC)

enforcement activities relating to a

provision of a law that:

(a) is administered by ASIC; and

(b) imposes a pecuniary penalty or

creates an offence.

2 ASIC

(a) is of information that was obtained

under or in relation to the

Superannuation (Unclaimed Money

and Lost Members) Act 1999; and

(b) is for the purpose of ASIC

performing any of its functions or

exercising any of its powers.

ASIC

is of information relating to

superannuation and is for the purpose of

administering:

(a) the Superannuation Industry

(Supervision) Act 1993; or

(b) Chapter 7 of the Corporations Act

2001 (about financial services and

markets); or

Australian Securities and

Investments Commission Act 2001

(about unconscionable conduct and

consumer protection in relation to

financial services).

ASIC

is for the purpose of administering

Chapter 5A of the Corporations Act

2001 (relating to deregistration, and

transfer of registration, of companies).

ASIC

is for the purpose of ASIC performing

any of its functions or exercising any of

its powers in relation to

FHSAs.

Innovation Australia established

under section 6 of the Industry

Research and Development Act

1986

is for the purpose of administering any

Commonwealth law relating to venture

capital.

Confidentiality of taxpayer information Schedule 1

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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Table 3: Records or disclosures relating to corporate regulation, business,

research or policy

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

the Secretary of the Department

of the Treasury

is for the purpose of briefing the

Treasurer in relation to a decision that

the Treasurer may make under the

Foreign Acquisitions and Takeovers Act

1975.

the Secretary of the Department

of the Treasury

(a) is of information that does not

include the name, contact details or

ABN of any entity; and

(b) is for the purpose of that Department

estimating or analysing taxation

revenue or estimating the cost of

policy proposals.

Table 4--Records or disclosures relating to other taxation matters

(5) Table 4 is as follows:

Table 4: Records or disclosures relating to other taxation matters

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

a State taxation officer, or a

Territory taxation officer, within

the meaning of subsection

13D(1) of this Act

is for the purpose of administering a

State law or

Territory law relating to

taxation, if a State taxation officer or a

Territory taxation officer is authorised

by law to communicate information

obtained under the State law or

Territory law to the Commissioner.

a State taxation officer, or a

Territory taxation officer, within

the meaning of subsection

13D(1) of this Act

is of:

(a) information obtained under or in

relation to the First Home Saver

Accounts Act 2008; or

(b) rental information or residential

address information;

and is for the purpose of administering

the First Home Owner Grant Act 2000

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Table 4: Records or disclosures relating to other taxation matters

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

of New South Wales, or a similar

State

law or

Territory law.

the Development Allowance

Authority established by

section 94 of the Development

Allowance Authority Act 1992

is for the purpose of:

(a) administering that Act; or

(b) Part III of this Act (prosecutions and

offences), in so far as that Part

applies in relation to the

Development Allowance Authority

Act 1992.

an individual who holds an office

of a State or Territory, being an

office prescribed for the purpose

of this table item

(a) is of information that relates to

alcoholic beverages; and

(b) is for the purpose of the individual

administering an

arrangement for

the rebate, refund or other payment

or credit by a State or Territory in

respect of alcoholic beverages.

Table 5--Records or disclosures relating to rehabilitation or

compensation

(6) Table 5 is as follows:

Table 5: Records or disclosures relating to rehabilitation or compensation

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

an authority of the

Commonwealth established

under a

Commonwealth law

relating to rehabilitation or

compensation

is for the purpose of performing any of

its functions or exercising any of its

powers under that law.

the

Defence Secretary

is for the purpose of administering any

Commonwealth law relating to

payments in respect of dependants of

members of the Defence Force.

an authority of a State or

Territory that administers a

(a) is of information that relates to

amounts withheld under Part 2-5 in

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Table 5: Records or disclosures relating to rehabilitation or compensation

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

workers' compensation law

Schedule 1 to this Act (about PAYG

withholding); and

(b) is for the purpose of ensuring that

employers comply with their

obligations relating to insurance or

the imposition of a levy under that

law.

Table 6--Records or disclosures relating to the environment

(7) Table 6 is as follows:

Table 6: Records or disclosures relating to the environment

Item

The record is made for or the

disclosure is to...

and the record or disclosure...

the

Environment Secretary

is for the purpose of administering

cleaner fuel grants.

the

Environment Secretary

is for the purpose of administering

product stewardship (oil) benefits.

Table 7--Records or disclosures relating to miscellaneous matters

(8) Table 7 is as follows:

Table 7: Records or disclosures relating to miscellaneous matters

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

the Australian Statistician

is for the purpose of administering the

Census and Statistics Act 1905.

the Chief Executive Officer of

Customs

is for the purpose of administering a law

of customs (within the meaning of the

Customs Administration Act 1985).

the

Immigration Secretary

is for the purpose of assisting in

locating persons who are unlawfully in

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Table 7: Records or disclosures relating to miscellaneous matters

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

Australia.

the

Immigration Secretary

(a) is of information that relates to a

holder or former holder of a visa, or

an approved sponsor (within the

meaning of the Migration Act 1958)

or former approved sponsor of a

person for a visa, whose identity is

disclosed to a

taxation officer under

section 140V of that Act; and

(b) is for a purpose that is relevant to:

(i) the exercise of the Minister's

powers under Division 3A of

Part 2 of that Act 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.

the Fair Work Ombudsman

(within the meaning of the Fair

Work Act 2009)

(a) is of the fact of an entity's actual or

reasonably suspected

non-compliance with a

taxation

law; and

(b) is for the purpose of ensuring the

entity's compliance with the Fair

Work Act 2009.

the Attorney-General of a State

or Territory

(a) is of information that relates to

non-compliance of a private

ancillary fund or charity with an

Australian law; and

(b) is for the purpose of the

administration of an Australian law

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Table 7: Records or disclosures relating to miscellaneous matters

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

governing trusts and charities.

(9) To avoid doubt, the exception in table item 7 in table 2 in

subsection (3) has effect even if at the time the complaint referred

to in that item is made it is in dispute or uncertain whether the

individual is an employee or former employee of the employer.

355-70 Exception--disclosure for law enforcement and related

purposes

(1) Section 355-25 does not apply if:

(a) the entity is the Commissioner or a

taxation officer

authorised by the Commissioner to make the record or

disclosure; and

(b) an item in the table in this subsection covers the making of

the record or the disclosure.

Note 1:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

Note 2:

The Commissioner is required to include in an annual report

information about disclosures made under this subsection: see

section 3B.

Records or disclosures for law enforcement and related purposes

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

authorised law enforcement

agency officer

is for the purpose of:

(a) investigating a

serious offence; or

(b) enforcing a law, the contravention of

which is a serious offence; or

making, of a

proceeds of crime

order.

authorised ASIO officer

is for the purpose of performing ASIO's

functions under subsection 17(1) of the

Australian Security Intelligence

Organisation Act 1979.

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Records or disclosures for law enforcement and related purposes

Item

The record is made for or the

disclosure is to ...

and the record or disclosure ...

Project Wickenby officer, or a

court or tribunal

(a) is for or in connection with a

purpose of the Project Wickenby

taskforce; and

(b) is made before 1 July 2013, or a

later prescribed day.

taskforce officer of a

prescribed taskforce, or a court

or tribunal

(a) is for or in connection with a

purpose of the prescribed taskforce;

and

(b) is made within the time limit, if any,

prescribed by the regulations.

a Royal Commission in respect

of which Letters Patent issued by

the Governor-General declare

that the Royal Commission is a

Royal Commission to which this

table item applies, or a member

of such a Royal Commission

is for the purpose of the Royal

Commission conducting its inquiry.

one or more of the following

bodies:

(a) a Royal Commission of a

State or a Territory prescribed

by the regulations for the

purposes of this table item;

(b) a commission of inquiry of a

State or a Territory prescribed

by the regulations for the

purposes of this table item;

or a Territory prescribed by

the regulations for the

purposes of this table item

is for the purpose of:

(a) investigating a

serious offence; or

(b) enforcing a law, the contravention of

which is a serious offence; or

making, of a

proceeds of crime

order.

Meaning of various terms

(2)

Authorised ASIO officer means:

(a) the Director-General of Security holding office under the

Australian Security Intelligence Organisation Act 1979; or

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(b) any other individual employed under paragraph 84(1)(a) or

(b) of that Act who has been authorised in writing by the

Director-General of Security to perform the functions of an

authorised ASIO officer under this Act.

(3)

Authorised law enforcement agency officer means:

(a) the head of a

law enforcement agency; or

(b) an officer of a law enforcement agency, or a person engaged

by, or otherwise performing services for, a law enforcement

agency, authorised in writing by the head of the agency to

perform the functions of an authorised law enforcement

agency officer under this Act.

(4)

Law enforcement agency means:

(a) the Australian Federal Police; or

(b) the police force of a State or Territory; or

by section 5 of the Director of Public Prosecutions Act 1983;

(d) the Australian Commission for Law Enforcement Integrity;

(e) the Australian Crime Commission; or

(f) the Independent Commission Against Corruption established

by the Independent Commission Against Corruption Act 1988

of New South Wales; or

(g) the New South Wales Crime Commission; or

(h) the Police Integrity Commission of New South Wales; or

(i) the Office of Police Integrity of Victoria; or

(j) the Crime and Misconduct Commission of Queensland; or

(k) the Corruption and Crime Commission of Western Australia;

(l) the Australian Securities and Investments Commission.

(5)

Proceeds of crime order means an order, relating to an entity's

commission of a

serious offence, under:

(a) Chapter 2 (about confiscation of property in relation to

certain offences) or Division 1 of Part 3-1 (about examination

orders) of the Proceeds of Crime Act 2002; or

(b) Part II (about confiscation) or III (about control of property

liable to confiscation) of the Proceeds of Crime Act 1987; or

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(c)

State law or

Territory law corresponding to a law referred

to in paragraph (a) or (b); or

(d) Division 3 of Part XIII (about recovery of pecuniary penalties

for dealings in narcotic goods) of the Customs Act 1901.

(6) An entity is a Project Wickenby officer if the entity:

(a) holds an office in, is employed in, or is performing services

for:

(i)

Project Wickenby taskforce agency; or

(ii)

Project Wickenby taskforce supporting agency; and

(b) performs duties that relate to a

purpose of the Project

Wickenby taskforce.

(7) The following agencies are Project Wickenby taskforce agencies:

(a) the Australian Taxation Office;

(b) the Australian Crime Commission;

(d) the Australian Securities and Investments Commission;

(e) the Office of the Director of Public Prosecutions;

(f) a prescribed agency.

(8) The following agencies are Project Wickenby taskforce

supporting agencies:

(a)

the

Attorney-General's

Department;

(b) the Australian Transaction Reports and Analysis Centre;

(d) a prescribed agency.

(9)

The

purposes of the Project Wickenby taskforce are to:

(a)

detect;

and

(b)

deter;

and

(c)

investigate;

and

(d) enforce the law relating to;

the promotion of or participation in

arrangements of an

international character, or purported international character, that

relate to one or more of the following:

(e) tax avoidance or evasion;

(f) breaches of laws regulating financial markets and

corporations;

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(g) criminal activity in the nature of fraud or obtaining benefits

by deception (including deceiving investors or creditors);

(h)

money

laundering;

(i) concealing income or assets.

(10) Serious offence means an offence against an

Australian law that

is punishable by imprisonment for a period exceeding 12 months.

(11) An entity is a taskforce officer of a prescribed taskforce if:

(a) the entity holds an office in, is employed in, or is performing

services for, an agency in the prescribed taskforce; and

(b) the entity's duties relate to a purpose of the prescribed

taskforce.

(12) The regulations may prescribe a taskforce for the purposes of

item 4 of the table in subsection (1). A major purpose of the

taskforce must be protecting the public finances of Australia.

(13) Without limiting subsection (12), regulations made for the

purposes of item 4 of the table in subsection (1) may deal with the

following matters:

(a) the purposes of the taskforce;

(b) the agencies in the taskforce.

355-75 Limits on disclosure to courts and tribunals

An entity who is or was a

taxation officer is not to be required to

disclose to a court or tribunal

protected information that was

acquired by the entity as a taxation officer except where it is

necessary to do so for the purpose of carrying into effect the

provisions of a

taxation law.

Note:

See also section 8ZK of this Act (about protection of witnesses).

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Subdivision 355-C--On-disclosure of protected information by

other people

Guide to Subdivision 355-C

355-150 What this Subdivision is about

Someone who is not a taxation officer is prohibited from disclosing

protected information, except in certain specified circumstances.

Table of sections

Operative provisions

355-155 Offence--on-disclosure of protected information 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

355-175 Exception--on-disclosure for original purpose

355-180 Exception--on-disclosure to Ministers in relation to statutory powers or

functions

355-185 Exception--on-disclosure in relation to IGIS

355-190 Exception--on-disclosure in relation to ASIO

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 and Parliament

Operative provisions

355-155 Offence--on-disclosure of protected information by other

people

An entity commits an offence if:

(a)

the

entity:

(i) makes a record of information; or

(ii) discloses information to another entity (other than the

entity to whom the information relates or that entity's

agent in relation to the information) or to a court or

tribunal; and

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(b) the information was acquired by the first-mentioned entity

under an exception in this Subdivision or in

Subdivision 355-B; and

taxation officer.

Penalty: Imprisonment for 2 years.

Note:

This section also covers information acquired by an entity (other than

as a taxation officer) before the commencement of this section under

certain repealed or amended provisions: see item 124 of Schedule 2 to

the Tax Laws Amendment (Confidentiality of Taxpayer Information)

Act 2009.

355-160 Consent is not a defence

It is not a defence to a prosecution for an offence against

section 355-155 that the entity to whom the information relates has

consented to:

(a) the making of the record; or

(b) the disclosure of the information.

355-165 Generality of Subdivision not limited

Except as provided in section 355-210 (about limits on disclosure

to Ministers and Parliament), nothing in this Subdivision limits the

generality of anything else in it.

Note:

This means that each provision in this Subdivision (other than

section 355-210) has an independent operation and is not to be

interpreted by reference to any other provision within the Subdivision.

355-170 Exception--on-disclosure of publicly available information

Section 355-155 does not apply if the information was already

available to the public (otherwise than as a result of a

contravention of section 355-25, 355-155 or 355-265).

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-175 Exception--on-disclosure for original purpose

(1) Section 355-155 does not apply if:

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(a) the information was originally disclosed under an exception

in Subdivision 355-B for a purpose specified in that

exception (the original purpose); and

(b) the information was acquired by the entity under this section

or an exception in Subdivision 355-B; and

purpose, or in connection with the original purpose.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

Instances of disclosures in connection with the original purpose

(2) Without limiting subsection (1), a record or disclosure is made by

the entity in connection with the original purpose if:

(a) the record is made for, or the disclosure is to, any entity,

court or tribunal; and

(b) the record or disclosure is for the purpose of criminal, civil or

administrative proceedings (including merits review or

judicial review) that are related to the original purpose.

Multiple purposes

(3) Subsection (1) has effect as if a record or disclosure made by the

entity for a purpose specified in column 3 of the following table

were made in connection with the original purpose:

Records or disclosures for purpose connected with the original purpose

Item

Original purpose

Purpose connected with the original

purpose

purpose of the Project

Wickenby taskforce

another purpose of that taskforce.

a purpose of a prescribed

taskforce

another purpose of that taskforce.

one of the purposes specified in

column 3 of item 1 of the table in

subsection 355-70(1)

the other of those purposes.

one of the purposes specified in

column 3 of item 6 of the table in

subsection 355-70(1)

one of the other purposes specified in

column 3 of item 6 of that table.

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355-180 Exception--on-disclosure to Ministers in relation to

statutory powers or functions

Section 355-155 does not apply if:

(a) the information was originally disclosed under an exception

in Subdivision 355-B for a purpose specified in that

exception (the original purpose); and

(b) the record is made for, or the disclosure is to, a Minister who

has a statutory power or function in relation to the original

purpose; and

Minister to:

(i) decide whether to exercise the power or perform the

function; or

(ii) exercise the power or perform the function.

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-185 Exception--on-disclosure in relation to IGIS

(1) Section 355-155 does not apply if:

(a) the entity is an

authorised ASIO officer; and

(b) the record is made for, or the disclosure is to, the

Inspector-General of Intelligence and Security holding office

under the Inspector-General of Intelligence and Security Act

1986 or a member of staff appointed to assist the

Inspector-General under that Act; and

Inspector-General's, or the member of staff's, duties in

relation to ASIO or officers or employees of ASIO.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

(2) Section 355-155 does not apply if:

(a) the entity is the Inspector-General of Intelligence and

Security holding office under the Inspector-General of

Intelligence and Security Act 1986 or a member of staff

appointed to assist the Inspector-General under that Act; and

(b) the information was acquired by the entity under

subsection (1) or this paragraph; and

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Inspector-General's, or the officer's, duties in relation to

ASIO or officers or employees of ASIO.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

355-190 Exception--on-disclosure in relation to ASIO

(1) Section 355-155 does not apply if:

(a) the entity is an

authorised ASIO officer; and

(b) the record is made for, or the disclosure is to, an officer of a

law enforcement agency; and

with:

(i)

investigating

serious offence; or

(ii) enforcing a law, the contravention of which is a serious

offence; or

(iii) the making, or proposed or possible making, of a

proceeds of crime order.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

(2) Section 355-155 does not apply if:

(a) the entity is an officer of a

law enforcement agency; and

(b) the information was acquired by the entity under

subsection (1) or this paragraph; and

with:

(i)

investigating

serious offence; or

(ii) enforcing a law, the contravention of which is a serious

offence; or

(iii) the making, or proposed or possible making, of a

proceeds of crime order.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

355-195 Exception--on-disclosure by Royal Commissions

(1) Section 355-155 does not apply if:

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(a) the entity is a member of a Royal Commission to which

column 2 of item 5 of the table in subsection 355-70(1)

relates; and

(b) the information was acquired by the entity under item 5 of

the table in subsection 355-70(1); and

the Royal Commissions Act 1902.

Note 1:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

Note 2:

Section 6P of the Royal Commissions Act 1902 sets out the

circumstances in which a Royal Commission covered by that Act may

disclose information it acquires in the course of its inquiry.

(2) Section 355-155 does not apply to particular information if the

information was disclosed under subsection (1).

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

355-200 Exception--records made in compliance with Australian

laws

Section 355-155 does not apply if the record is made in compliance

with a requirement of an

Australian law.

Example: The Australian Taxation Office obtains information about an entity

from a credit reporting agency by giving a notice under section 264 of

the Income Tax Assessment Act 1936. The agency is not committing

an offence under section 355-155 by making a record of the disclosure

in the entity's credit information file, as required by subsection 18K(5)

of the Privacy Act 1988.

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-205 Limits on on-disclosure to courts or tribunals

An entity is not to be required to disclose to a court or tribunal

protected information that was acquired by the entity under

Subdivision 355-B or this Subdivision, except where it is necessary

to do so for the purpose of carrying into effect the provisions of a

taxation law.

Note:

See also section 8ZK of this Act (about protection of witnesses).

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355-210 Limits on on-disclosure to Ministers and Parliament

(1) Sections 355-170, 355-180 and 355-195 are the only exceptions to

the prohibition in section 355-155 on which an entity who has

acquired

protected information (otherwise than as a

taxation

officer) can rely in making a record of the information for, or

disclosing the information to, a Minister, a House of the Parliament

or a committee of one or both Houses of the Parliament.

Note:

Disclosures that are not prohibited by section 355-155 are not affected

by this subsection. For example, an entity may disclose information to

a Minister if the Minister is the entity to whom the information relates,

or is another entity's agent in relation to the information.

(2) Subsection (1) has effect despite any power, privilege or immunity

of either House of the Parliament, of the members of either House

of the Parliament or the committees of either or both Houses of the

Parliament, except to the extent that those powers, privileges or

immunities can be invoked to compel the disclosure of

protected

information.

(3) However, nothing in this Subdivision affects the law relating to the

powers, privileges or immunities of either House of the Parliament,

of the members of either House of the Parliament or of the

committees of either or both Houses of the Parliament in relation to

records or disclosures made of particular

protected information if

the information has been disclosed in accordance with

section 355-45, 355-55, 355-170, 355-180 or 355-195.

Note:

A reference in subsection (3) to members of either House of the

Parliament includes a reference to Ministers.

Subdivision 355-D--Disclosure of protected information that

has been unlawfully acquired

Guide to Subdivision 355-D

355-260 What this Subdivision is about

The disclosure of protected tax information that has been

unlawfully acquired is prohibited.

Table of sections

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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

Operative provisions

355-265 Offence--disclosure of protected information acquired in

breach of a taxation law

An entity commits an offence if:

(a)

the

entity:

(i) makes a record of information; or

(ii) discloses information to another entity (other than the

entity to whom the information relates or that entity's

agent in relation to the information) or to a court or

tribunal; and

(b) the information is

protected information; and

provision of a

taxation law (including this provision); and

(d) the information was not acquired by the entity as a

taxation

officer.

Penalty: Imprisonment for 2 years.

355-270 Exception--disclosure of publicly available information

Section 355-265 does not apply if the information was already

available to the public (otherwise than as a result of a

contravention of that section, or section 355-25 or 355-155).

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-275 Exception--disclosure in relation to a taxation law

Section 355-265 does not apply:

(a) to the extent that the entity's actions are required or permitted

by a

taxation law or reasonably necessary in order to comply

with an obligation imposed by a taxation law; or

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(b) if the record was made for or the information was disclosed:

(i)

taxation officer; and

(ii) for a purpose connected with administering a

taxation

law.

Note:

A defendant bears an evidential burden in relation to the matters in

this section: see subsection 13.3(3) of the Criminal Code.

355-280 Limits on disclosure to courts and tribunals

An entity is not to be required to disclose to a court or tribunal

protected information that was acquired by the entity under this

Subdivision, except where it is necessary to do so for the purpose

of carrying into effect the provisions of a

taxation law.

Note:

See also section 8ZK of this Act (about protection of witnesses).

Subdivision 355-E--Other matters

Guide to Subdivision 355-E

355-320 What this Subdivision is about

The Commissioner may require a taxation officer to make an oath

of affirmation to protect information.

The Federal Court has power to grant an injunction restraining an

entity from engaging in conduct that would constitute an offence

against this Division.

Table of sections

Operative provisions

355-325 Oath or affirmation to protect information

355-330 Injunctions to prevent contravention of non-disclosure provisions

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Operative provisions

355-325 Oath or affirmation to protect information

(1)

taxation officer must, if and when required by the

Commissioner to do so, make an oath or affirmation to protect

information in accordance with this Division.

(2) The Commissioner may determine, in writing:

(a) the form of the oath or affirmation; and

(b) the manner in which the oath or affirmation must be made.

355-330 Injunctions to prevent contravention of non-disclosure

provisions

Injunctions

(1) If an entity has engaged, is engaging or is proposing to engage in

any conduct that constituted, constitutes or would constitute an

offence against this Division, the Federal Court of Australia may,

on the application of the Commissioner, grant an injunction:

(a) restraining the entity from engaging in the conduct; and

(b) if in the court's opinion it is desirable to do so--requiring the

entity to do any act or thing.

Interim injunctions

(2) If an application is made to the court for an injunction under

subsection (1), the court may, before considering the application,

grant an interim injunction restraining an entity from engaging in

conduct of the kind referred to in that subsection pending the

determination of the application.

Discharge or variation of injunctions

(3) The court may discharge or vary an injunction granted under this

section.

Schedule 1 Confidentiality of taxpayer information

Part 1 Main amendment

36 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Exercise of power to grant injunctions

(4) If an application is made to the court for the grant of an injunction

restraining an entity from engaging in conduct of a particular kind,

the power of the court to grant the injunction may be exercised:

(a) if the court is satisfied that the entity has engaged in conduct

of that kind--whether or not it appears to the court that the

entity intends to engage again, or to continue to engage, in

conduct of that kind; or

(b) if it appears to the court that, in the event that an injunction is

not granted, it is likely that the entity will engage in conduct

of that kind--whether or not the entity has previously

engaged in conduct of that kind and whether or not there is

an imminent danger of substantial damage to any other entity

if the entity engages in conduct of that kind.

(5) The power of the court to grant an injunction requiring an entity to

do a particular act or thing may be exercised:

(a) if the court is satisfied that the entity has refused or failed to

do that act or thing--whether or not it appears to the court

that the entity intends to refuse or fail again, or to continue to

refuse or fail, to do that act or thing; or

(b) if it appears to the court that, in the event that an injunction is

not granted, it is 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.

Schedule 2 Consequential amendments

Part 1 Amendments

38 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Schedule 2--Consequential amendments

Part 1--Amendments

Administrative Decisions (Judicial Review) Act 1977

1 Paragraph (f) of Schedule 1

Repeal the paragraph.

A New Tax System (Australian Business Number) Act 1999

2 Section 41 (paragraph (c) of the definition of protected

information)

After "obtained under", insert ", or in relation to,".

Anti-Money Laundering and Counter-Terrorism Financing

Act 2006

3 Subsection 125(3)

Repeal the subsection, substitute:

Application of Division 355 in Schedule 1 to the Taxation

Administration Act 1953

(3) Division 355 in Schedule 1 to the Taxation Administration Act

1953 applies in relation to AUSTRAC information obtained by the

Commissioner of Taxation or a taxation officer under

subsection (1) or (2) of this section as if a reference in that

Division to a taxation law included a reference to this Act or the

Financial Transaction Reports Act 1988.

Note:

Division 355 in Schedule 1 to the Taxation Administration Act 1953

deals with confidentiality of taxation information.

4 Subsection 125(4)

Omit "Section 3C of", substitute "Division 355 in Schedule 1 to".

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Australian Crime Commission Act 2002

5 At the end of subsection 19A(5)

Add:

Note:

If the information is protected information (within the meaning of

section 355-30 in Schedule 1 to the Taxation Administration Act

1953), the officer or person may decline to disclose that information

unless an exception in Division 355 in that Schedule covers the

disclosure.

6 At the end of subsection 20(4)

Add:

Note:

If the information is protected information (within the meaning of

section 355-30 in Schedule 1 to the Taxation Administration Act

1953), the officer or person may decline to disclose that information

unless an exception in Division 355 in that Schedule covers the

disclosure.

Australian Securities and Investments Commission Act 2001

7 Subsection 127(1AA)

Repeal the subsection.

Crimes (Taxation Offences) Act 1980

8 Section 4

Repeal the section, substitute:

4 Secrecy

Division 355 in Schedule 1 to the Taxation Administration Act

1953 has effect as if this Act were part of that Act.

Customs Administration Act 1985

9 Section 16A

Repeal the section.

Schedule 2 Consequential amendments

Part 1 Amendments

40 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Development Allowance Authority Act 1992

10 Section 93AA (definition of State taxation officer

disclosure provision)

Repeal the definition.

11 Paragraph 108(c)

Repeal the paragraph.

12 After section 114

Insert:

114A Disclosure of commercial-in-confidence information obtained

in breach of this Act

(1) A person commits an offence if the person:

(a) makes a record of, discloses or otherwise makes use of

information; and

(b) the information is commercial-in-confidence information for

the purposes of section 114; and

breach of section 114; and

(d) the information was not disclosed to or obtained by the

person because of performing duties or functions under this

Act.

Penalty: Imprisonment for 2 years.

(2) Subsection (1) does not apply:

(a) to the extent that the person's actions are required or

permitted by this Act or reasonably necessary in order to

comply with an obligation imposed by this Act; or

(b) to a disclosure if the disclosure is:

(i) to the DAA or a person who is performing duties or

functions under this Act; and

(ii) for a purpose connected with administering this Act.

Note:

A defendant bears an evidential burden in relation to the matters in

this subsection: see subsection 13.3(3) of the Criminal Code.

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

(3) Except where it is necessary to do so for the purpose of carrying

into effect the provisions of this Act, a person must not be required

to disclose to a court or tribunal a matter or thing with respect to

information in relation to which subsection (1) applies.

13 Paragraph 118(b)

Repeal the paragraph.

Energy Grants (Cleaner Fuels) Scheme Act 2004

14 Section 3 (at the end of the note)

Add "This means, for example, that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation Administration

Act 1953."

Energy Grants (Credits) Scheme Act 2003

15 At the end of section 3

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Excise Act 1901

16 At the end of section 7

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

17 Section 159

Repeal the section.

First Home Saver Accounts Act 2008

18 At the end of subsection 3(1)

Schedule 2 Consequential amendments

Part 1 Amendments

42 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Add:

Note:

An effect of this subsection is that people who acquire information

under the specified provisions are subject to the confidentiality

obligations and exceptions in Division 355 in Schedule 1 to the

Taxation Administration Act 1953.

19 Section 18 (definition of protected information)

Repeal the definition.

20 Section 70

Repeal the section.

Franchise Fees Windfall Tax (Collection) Act 1997

21 At the end of section 5

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Freedom of Information Act 1982

22 Schedule 3

Omit "Crimes (Taxation Offences) Act 1980, subsections 4(1A), (1) and

(1AA)", substitute "Crimes (Taxation Offences) Act 1980, section 4".

23 Schedule 3

Omit "Fringe Benefits Tax Assessment Act 1986, subsection 5(3)".

24 Schedule 3

Omit "Income Tax Assessment Act 1936, subsections 16(2), (4F),

(4FA), (4JB) and (5C)".

25 Schedule 3

Omit "Petroleum Resource Rent Tax Assessment Act 1987, subsection

17(3)".

26 Schedule 3

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Omit "Taxation Administration Act 1953, section 355-5 in Schedule 1",

substitute "Taxation Administration Act 1953, sections 355-25, 355-155

and 355-265 in Schedule 1".

27 Schedule 3

Omit "Taxation Administration Act 1953, subsections 3C(2), 3G(6) and

(9) and 3H(5) and (8), paragraph 8WB(1)(c) and subsection 8XB(1)",

substitute "Taxation Administration Act 1953, paragraph 8WB(1)(c)".

28 Schedule 3

Omit "Taxation (Interest on Overpayments and Early Payments) Act

1983, subsection 8(2)".

Fringe Benefits Tax Assessment Act 1986

29 At the end of section 3

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

30 Section 5

Repeal the section.

Income Tax Assessment Act 1936

31 At the end of section 8

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

32 Sections 16 and 16A

Repeal the sections.

33 Paragraph 202(n)

Repeal the paragraph.

Schedule 2 Consequential amendments

Part 1 Amendments

44 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Income Tax Assessment Act 1997

34 At the end of section 1-7

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

35 Section 11-55 (table item headed "social security or like

payments")

Repeal the item.

36 Subsection 30-229(5)

Repeal the subsection.

37 Section 59-5

Repeal the section.

38 Sections 396-95 and 396-100

Repeal the sections.

39 Subsection 995-1(1)

Insert:

authorised ASIO officer has the meaning given by section 355-70

in Schedule 1 to the Taxation Administration Act 1953.

40 Subsection 995-1(1)

Insert:

authorised law enforcement agency officer has the meaning given

by section 355-70 in Schedule 1 to the Taxation Administration Act

1953.

41 Subsection 995-1(1)

Insert:

law enforcement agency has the meaning given by section 355-70

in Schedule 1 to the Taxation Administration Act 1953.

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

42 Subsection 995-1(1)

Insert:

proceeds of crime order has the meaning given by section 355-70

in Schedule 1 to the Taxation Administration Act 1953.

43 Subsection 995-1(1)

Insert:

Project Wickenby officer has the meaning given by section 355-70

in Schedule 1 to the Taxation Administration Act 1953.

44 Subsection 995-1(1)

Insert:

Project Wickenby taskforce agency has the meaning given by

section 355-70 in Schedule 1 to the Taxation Administration Act

1953.

45 Subsection 995-1(1)

Insert:

Project Wickenby taskforce supporting agency has the meaning

given by section 355-70 in Schedule 1 to the Taxation

Administration Act 1953.

46 Subsection 995-1(1)

Insert:

protected information has the meaning given by section 355-30 in

Schedule 1 to the Taxation Administration Act 1953.

47 Subsection 995-1(1)

Insert:

purposes of the Project Wickenby taskforce has the meaning given

by section 355-70 in Schedule 1 to the Taxation Administration Act

1953.

48 Subsection 995-1(1)

Insert:

Schedule 2 Consequential amendments

Part 1 Amendments

46 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

serious offence has the meaning given by section 355-70 in

Schedule 1 to the Taxation Administration Act 1953.

49 Subsection 995-1(1)

Insert:

taskforce officer of a prescribed taskforce has the meaning given

by section 355-70 in Schedule 1 to the Taxation Administration Act

1953.

50 Subsection 995-1(1) (paragraph (b) of the definition of

taxation law)

Omit "regulations", substitute "legislative instruments made".

51 Subsection 995-1(1)

Insert:

taxation officer has the meaning given by section 355-30 in

Schedule 1 to the Taxation Administration Act 1953.

Income Tax (Transitional Provisions) Act 1997

52 At the end of section 1-7

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Inspector-General of Intelligence and Security Act 1986

53 Subsection 22(3)

Omit "tax law (within the meaning of section 3E of the Taxation

Administration Act 1953)", substitute "taxation law (within the meaning

of the Income Tax Assessment Act 1997)".

54 Subsection 22(3) (note)

Omit "Section 3EC of", substitute "section 355-185 in Schedule 1 to".

55 Section 25A (note)

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Omit "Section 3EC of", substitute "Subdivision 355-C in Schedule 1

to".

International Tax Agreements Act 1953

56 At the end of subsection 4(1)

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

57 Subsection 23(2)

Repeal the subsection.

58 Subsection 23(3)

Omit "Subsections (1) and (2) have", substitute "Subsection (1) has".

Petroleum Resource Rent Tax Assessment Act 1987

59 At the end of section 15

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

60 Sections 17 and 18

Repeal the sections.

Pooled Development Funds Act 1992

61 Subsection 71(3)

Omit all the words after "for the purposes of", substitute "Division 355

in Schedule 1 to the Taxation Administration Act 1953, to be protected

information within the meaning of that Act".

Schedule 2 Consequential amendments

Part 1 Amendments

48 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Privacy Act 1988

62 Subsection 17(4)

Repeal the subsection.

63 Schedule 2

Repeal the Schedule.

Product Grants and Benefits Administration Act 2000

64 Section 7 (at the end of the note)

Add "This means, for example, that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation Administration

Act 1953.".

65 Section 47

Repeal the section.

Product Stewardship (Oil) Act 2000

66 Section 7 (at the end of the note)

Add "This means, for example, that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation Administration

Act 1953.".

Retirement Savings Accounts Act 1997

67 At the end of subsection 3(1)

Add:

Note:

An effect of paragraph (e) is that people who acquire information

under Divisions 2 and 4A of Part 11 are subject to the confidentiality

obligations and exceptions in Division 355 in Schedule 1 to the

Taxation Administration Act 1953.

68 Section 16 (definition of taxation officer)

Repeal the definition.

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Small Superannuation Accounts Act 1995

69 At the end of section 6

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Superannuation Contributions Tax (Assessment and

Collection) Act 1997

70 At the end of section 30

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

71 Section 32

Repeal the section.

Superannuation Contributions Tax (Members of

Constitutionally Protected Superannuation Funds)

Assessment and Collection Act 1997

72 At the end of section 26

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

73 Section 28

Repeal the section.

Schedule 2 Consequential amendments

Part 1 Amendments

50 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Superannuation (Government Co-contribution for Low

Income Earners) Act 2003

74 At the end of section 46

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

75 Section 53

Repeal the section.

76 Section 56 (definition of Deputy Commissioner)

Repeal the definition.

77 Section 56 (definition of protected document)

Repeal the definition.

78 Section 56 (definition of protected information)

Repeal the definition.

79 Section 56 (definition of Second Commissioner)

Repeal the definition.

Superannuation Guarantee (Administration) Act 1992

80 Subsection 6(1) (definition of taxation officer)

Repeal the definition.

81 At the end of section 43

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

82 Sections 45 and 45A

Repeal the sections.

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Superannuation Industry (Supervision) Act 1993

83 At the end of subsection 6(1)

Add:

Note:

An effect of paragraphs (e), (f) and (g) is that people who acquire

information under those provisions (to the extent that they relate to

self-managed superannuation funds) are subject to the confidentiality

obligations and exceptions in Division 355 in Schedule 1 to the

Taxation Administration Act 1953.

84 Subsection 131A(1) (note)

Omit all the words after "APRA is the Regulator)", substitute "or

Division 355 in Schedule 1 to the Taxation Administration Act 1953 (if

the Commissioner of Taxation is the Regulator). In particular, see

paragraph (c) of the definition of officer in subsection (1), and

subsections (2), (9) and (10), of section 56 of the Australian Prudential

Regulation Authority Act 1998 and sections 355-15 and 355-25 in

Schedule 1 to the Taxation Administration Act 1953".

85 Division 2 of Part 24B

Repeal the Division.

Superannuation (Self Managed Superannuation Funds)

Taxation Act 1987

86 At the end of section 9

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Superannuation (Unclaimed Money and Lost Members) Act

1999

87 Section 8 (definition of court)

Repeal the definition.

88 Section 8 (definition of protected document)

Repeal the definition.

Schedule 2 Consequential amendments

Part 1 Amendments

52 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

89 Section 8 (definition of protected information)

Repeal the definition.

90 Part 6

Repeal the Part.

91 At the end of section 40

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1 to the Taxation

Administration Act 1953.

Tax Agent Services Act 2009

92 Subsection 60-130(2) (including the note)

Repeal the subsection, substitute:

(2)

The

Chair must also set out in the report, in relation to each

general category of offence and in relation to each

law

enforcement agency:

(a) the number of occasions (if any) during the year on which the

Board was requested by, or on behalf of, the head of the

agency to disclose information under subsection 70-40(4) to

authorised law enforcement agency officers; and

(b) the number of occasions (if any) during the year on which

information was disclosed under that subsection to authorised

law enforcement agency officers.

93 Sections 70-35, 70-40 and 70-45

Repeal the sections, substitute:

70-35 Official information not to be disclosed

Offence--recording or disclosing official information

(1) A person commits an offence if:

(a)

the

person:

(i) is or has been a

Board member or a member of a

committee; or

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

(ii) is or has been an APS employee whose services were

made available to the Board by the Commissioner; or

(iii) is or has been a person appointed or employed by, or a

provider of services for, the Commonwealth; and

(b)

the

person:

(i) makes a record of information; or

(ii) discloses information to another person (other than the

person to whom the information relates or that person's

agent in relation to the information) or to a court or

tribunal; and

official information; and

(d) the information was acquired by the first-mentioned person

in the course of, or because of, his or her duties under or in

relation to this Act or the regulations.

Penalty: Imprisonment for 2 years.

Consent is not a defence

(2) It is not a defence to a prosecution for an offence against

subsection (1) that the entity to whom the information relates has

consented to:

(a) the making of the record; or

(b) the disclosure of the information.

Limits on disclosure to courts and tribunals

(3) A person mentioned in paragraph (1)(a) is not required to disclose

to a court or tribunal

official information that was acquired by the

person in the course of, or because of, his or her duties under or in

relation to this Act or the regulations except if it is necessary to do

so for the purpose of carrying into effect the provisions of this Act

or the regulations.

70-40 Exceptions to the prohibition on disclosure of official

information

Disclosure in the performance of duties

(1) Subsection 70-35(1) does not apply if the record or disclosure is

made in performing the person's duties under or in relation to this

Act or the regulations.

Schedule 2 Consequential amendments

Part 1 Amendments

54 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (1): see subsection 13.3(3) of the Criminal Code.

Disclosure of publicly available information

(2) Subsection 70-35(1) does not apply if the information was already

available to the public (otherwise than as a result of a

contravention of subsection 70-35(1) or 70-45(1)).

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (2): see subsection 13.3(3) of the Criminal Code.

Disclosures to the Commissioner of Taxation

(3) Subsection 70-35(1) does not apply if the record or disclosure:

(a) is to the Commissioner; and

(b) is for the purpose of:

(i)

investigating

taxation offence; or

(ii) enforcing a law, the contravention of which is a taxation

offence; or

(iii) investigating the contravention of, or enforcing a

provision of, a

taxation law that imposes a civil

penalty; or

(iv) the making, or proposed or possible making, of a

proceeds of crime order relating to a taxation offence.

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (3): see subsection 13.3(3) of the Criminal Code.

Disclosure in relation to serious offences and proceeds of crime

orders

(4) Subsection 70-35(1) does not apply if:

(a) the record is made for, or the disclosure is to, an

authorised

law enforcement agency officer; and

(b) the record or disclosure is for the purpose of:

(i)

investigating

serious offence; or

(ii) enforcing a law, the contravention of which is a serious

offence; or

(iii) the making, or proposed or possible making, of a

proceeds of crime order.

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (4): see subsection 13.3(3) of the Criminal Code.

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

70-45 On-disclosure of official information

Offence--on-disclosure of information

(1) A person commits an offence if:

(a)

the

person:

(i) makes a record of information; or

(ii) discloses information to another person (other than a

person to whom the information relates or the person's

agent in relation to the information) or to a court or

tribunal; and

(b) the information was acquired by the first-mentioned person

under an exception in section 70-40 or in this section; and

the course of, or because of, his or her duties under or in

relation to this Act or the regulations.

Penalty: Imprisonment for 2 years.

Consent is not a defence

(2) It is not a defence to a prosecution for an offence against

subsection (1) that the entity to whom the information relates has

consented to:

(a) the making of the record; or

(b) the disclosure of the information.

Exceptions

(3) Subsection (1) does not apply if the information was already

available to the public (otherwise than as a result of a

contravention of subsection (1) or 70-35(1)).

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (3): see subsection 13.3(3) of the Criminal Code.

(4) Subsection (1) does not apply if:

(a) the information was originally disclosed under an exception

in section 70-40 for a purpose specified in that exception (the

original purpose); and

(b) the information was acquired by the person under this section

or an exception in section 70-40; and

Schedule 2 Consequential amendments

Part 1 Amendments

56 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

purpose, or in connection with the original purpose.

Note:

A defendant bears an evidential burden in relation to the matters in

subsection (4): see subsection 13.3(3) of the Criminal Code.

(5) Without limiting subsection (4), a record or disclosure is made by

the person in connection with the original purpose if the record or

disclosure is for purposes of criminal, civil or administrative

proceedings (including merits review or judicial review) that are

related to the original purpose.

Limit on on-disclosure to courts or tribunals

(6) A person is not to be required to disclose to a court or tribunal

information that was acquired by the person under this section,

except if it is necessary to do so for the purpose of carrying into

effect the provisions of this Act or the regulations.

94 Subsection 90-1(1)

Insert:

official information means information that:

(a) was disclosed or obtained under or for the purposes of this

Act; and

(b) relates to the affairs of a person; and

the person.

95 Subsection 90-1(1) (definition of proceeds of crime order)

Repeal the definition.

Taxation Administration Act 1953

96 Subsection 2(1) (definition of ASIO officer)

Repeal the definition.

97 Subsection 2(1) (definition of authorised ASIO officer)

Repeal the definition.

98 Subsection 2(1) (definition of authorised law enforcement

agency officer)

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Repeal the definition.

99 Subsection 2(1) (definition of authorised Royal

Commission officer)

Repeal the definition.

100 Subsection 2(1) (definition of Chairperson)

Repeal the definition.

101 Subsection 2(1) (definition of eligible Royal Commission)

Repeal the definition.

102 Subsection 2(1) (definition of head)

Repeal the definition.

103 Subsection 2(1) (definition of IGIS officer)

Repeal the definition.

104 Subsection 2(1) (definition of Inspector-General)

Repeal the definition.

105 Subsection 2(1) (definition of law enforcement agency)

Repeal the definition.

106 Subsection 2(1) (definition of official)

Repeal the definition.

107 At the end of section 3A

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1.

108 Paragraphs 3B(1AA)(b) to (f)

Repeal the paragraphs, substitute:

(b) set out, in relation to each general category of offence and in

relation to each law enforcement agency (within the meaning

of the Income Tax Assessment Act 1997):

Schedule 2 Consequential amendments

Part 1 Amendments

58 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

(i) the number of occasions (if any) during the year on

which the Commissioner was requested by, or on behalf

of, the head of the agency to disclose information under

subsection 355-70(1) in Schedule 1 to authorised law

enforcement agency officers (within the meaning of that

Act) representing the agency; and

(ii) the number of occasions (if any) during the year on

which information was disclosed under that subsection

to authorised law enforcement agency officers; and

relation to each Royal Commission or other body mentioned

in column 2 of table item 6 in subsection 355-70(1) in

Schedule 1:

(i) the number of occasions (if any) during the year on

which the Commissioner was requested by the

Commission or body to disclose information under

subsection 355-70(1) in Schedule 1 to the Commission

or body; and

(ii) the number of occasions (if any) during the year on

which information was disclosed under that subsection

to the Commission or body; and

(d) set out, in relation to ASIO:

(i) the number of occasions (if any) during the year on

which the Commissioner was requested by, or on behalf

of, the Director-General of Security to disclose

information under subsection 355-70(1) to an authorised

ASIO officer (within the meaning of the Income Tax

Assessment Act 1997); and

(ii) the number of occasions (if any) during the year on

which information was disclosed under that subsection

to an authorised ASIO officer; and

(e)

set

out:

(i) the number of occasions (if any) during the year on

which the Commissioner or a taxation officer was

requested to disclose documents under subsection

355-70(1) in Schedule 1 in relation to a purpose of the

Project Wickenby taskforce; and

(ii) the number of occasions (if any) during the year on

which the Commissioner or a taxation officer disclosed

documents under that subsection; and

Consequential amendments Schedule 2

Amendments Part 1

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

(f) set out, in relation to a taskforce that has been prescribed for

the purposes of subsection 355-70(1) in Schedule 1:

(i) the number of occasions (if any) during the year on

which the Commissioner or a taxation officer was

requested to disclose documents under subsection

355-70(1) in relation to a purpose of the taskforce; and

(ii) the number of occasions (if any) during the year on

which the Commissioner or a taxation officer disclosed

documents under that subsection.

109 Subsection 3B(1B)

Omit "13J,".

110 Sections 3C to 3H

Repeal the sections.

111 Paragraph 8WA(1AA)(b)

Omit ", (m) or (n)", substitute "or (m)".

112 Paragraphs 8WB(1A)(a) and (b)

Omit "(n),".

113 Section 8XB

Repeal the section.

114 Section 13H

Repeal the section.

115 Division 3 of Part IIIA

Repeal the Division.

116 Sections 17B and 17C

Repeal the sections.

117 Subsection 426-65(4) in Schedule 1

Omit all the words after "contravene", substitute "section 355-25 or

355-155".

Schedule 2 Consequential amendments

Part 1 Amendments

60 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Taxation (Interest on Overpayments and Early Payments)

Act 1983

118 At the end of section 4

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1.

119 Section 8

Repeal the section.

Termination Payments Tax (Assessment and Collection) Act

1997

120 At the end of section 21

Add:

Note:

An effect of this provision is that people who acquire information

under this Act are subject to the confidentiality obligations and

exceptions in Division 355 in Schedule 1.

121 Section 23

Repeal the section.

Trust Recoupment Tax Assessment Act 1985

122 Subsection 4(4)

Omit "16 of the Assessment Act or section 3C", substitute "355-25 or

355-155 in Schedule 1".

Consequential amendments Schedule 2

Application, transitional and savings provisions Part 2

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Part 2--Application, transitional and savings

provisions

123 Application of amendments

(1)

The amendments made by items 3, 4 and 93 of this Schedule apply to

records and disclosures made on or after the commencement of those

items (whenever the information was obtained).

(2)

The amendment made by item 12 of this Schedule applies to records,

disclosures and uses made on or after the commencement of that item

(whenever the information was obtained).

(3)

The amendment made by item 26 of this Schedule applies to exempt

documents on or after the commencement of that item, whether the

documents came into existence before, on or after commencement of

that item.

124 Transitional--information obtained under amended or

repealed provisions before commencement

If:

(a) before the commencement of this item, information was

acquired by an entity under, or for the purposes of, a taxation

law (within the meaning of the Income Tax Assessment Act

1997), other than as a taxation officer; and

(b) the information is protected information within the meaning

of section 355-30 of Schedule 1 to the Taxation

Administration Act 1953 (as inserted by item 1 of Schedule 1

to this Act);

then, after that commencement, the information is taken to be

information acquired by the entity under an exception in

Subdivision 355-B or 355-C in Schedule 1 to the Taxation

Administration Act 1953 (as inserted by item 1 of Schedule 1 to this

Act).

125 Transitional provision--authorisations

(1)

If, immediately before the commencement of this item, an officer of a

law enforcement agency was an authorised law enforcement agency

officer within the meaning of the Taxation Administration Act 1953 (as

in force at that time), the officer is taken, on and after that

Schedule 2 Consequential amendments

Part 2 Application, transitional and savings provisions

62 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

commencement, to be an authorised law enforcement agency officer

within the meaning of the Income Tax Assessment Act 1997.

(2)

If, immediately before the commencement of this item, a person

employed under paragraph 84(1)(a) or (b) of the Australian Security

Intelligence Organisation Act 1979 was an authorised ASIO officer

within the meaning of the Taxation Administration Act 1953 (as in force

at that time), the person is taken, on and after that commencement, to be

an authorised ASIO officer within the meaning of the Income Tax

Assessment Act 1997.

126 Saving--section 159 of the Excise Act 1901

(1)

This item applies to an entity who acquired protected information

(within the meaning of section 159 of the Excise Act 1901 as in force

immediately before the commencement of item 17 of this Schedule)

when the excise law (within the meaning of that Act) was not

administered by the Commissioner of Taxation.

(2)

Despite the repeal of section 159 of the Excise Act 1901 by item 17 of

this Schedule, that section continues to apply to the entity after the

commencement of this item, in relation to the information, as if the

repeal had not happened.

127 Saving--section 252C of the Superannuation Industry

(Supervision) Act 1993

(1)

This item applies to an entity who acquired, before 8 October 1999,

protected information (within the meaning of section 252C of the

Superannuation Industry (Supervision) Act 1993 as in force

immediately before the commencement of item 85 of this Schedule).

(2)

Despite the repeal of section 252C of the Superannuation Industry

(Supervision) Act 1993 by item 85 of this Schedule, that section

continues to apply to the entity after the commencement of this item, in

relation to the information, as if the repeal had not happened.

Other amendments Schedule 3

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

Schedule 3--Other amendments

Income Tax Assessment Act 1936

1 Subsection 6(1) (definition of Defence Department)

Repeal the definition.

2 Subsection 6(1) (definition of Defence Minister)

Repeal the definition.

3 Subsection 6(1) (definition of Defence Secretary)

Repeal the definition.

4 Subsection 6(1) (definition of Education Secretary)

Repeal the definition, substitute:

Education Secretary has the meaning given by the Income Tax

Assessment Act 1997.

5 Subsection 6(1) (definition of Health Department)

Repeal the definition, substitute:

Health Department has the meaning given by the Income Tax

Assessment Act 1997.

6 Subsection 6(1) (definition of Health Minister)

Repeal the definition, substitute:

Health Minister has the meaning given by the Income Tax

Assessment Act 1997.

Income Tax Assessment Act 1997

7 Subsection 995-1(1)

Insert:

Defence Department means the Department that:

(a) deals with matters arising under section 1 of the Defence Act

1903; and

Schedule 3 Other amendments

64 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

(b) is administered by the Defence Minister.

8 Subsection 995-1(1)

Insert:

Defence Secretary means the Secretary of the Defence

Department.

9 Subsection 995-1(1)

Insert:

Education Secretary means the Secretary of the Education

Department.

10 Subsection 995-1(1)

Insert:

Health Department means the Department that:

(a) deals with matters arising under section 1 of the National

Health Act 1953; and

(b) is administered by the Health Minister.

11 Subsection 995-1(1)

Insert:

Health Minister means the Minister administering section 1 of the

National Health Act 1953.

12 Subsection 995-1(1)

Insert:

Health Secretary means the Secretary of the Health Department.

13 Subsection 995-1(1)

Insert:

Immigration Department means the Department that:

(a) deals with matters arising under section 1 of the Migration

Act 1958; and

(b) is administered by the Immigration Minister.

Other amendments Schedule 3

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009

14 Subsection 995-1(1)

Insert:

Immigration Minister means the Minister administering section 1

of the Migration Act 1958.

15 Subsection 995-1(1)

Insert:

Immigration Secretary means the Secretary of the Immigration

Department.

Taxation Administration Act 1953

16 Subsection 2(1) (definition of Immigration Department)

Repeal the definition, substitute:

Immigration Department has the meaning given by the Income

Tax Assessment Act 1997.

17 Subsection 2(1) (definition of Immigration Minister)

Repeal the definition, substitute:

Immigration Minister has the meaning given by the Income Tax

Assessment Act 1997.

18 Subsection 2(1) (definition of Immigration Secretary)

Repeal the definition, substitute:

Immigration Secretary has the meaning given by the Income Tax

Assessment Act 1997.

19 Subsection 355-70(5)

Repeal the subsection, substitute:

(5)

Proceeds of crime order means:

(a) an order, relating to an entity's commission of a

serious

offence, under:

(i) Chapter 2 (about confiscation of property in relation to

certain offences) or Division 1 of Part 3-1 (about

Schedule 3 Other amendments

66 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

examination orders) of the Proceeds of Crime Act 2002;

(ii) Part II (about confiscation) or III (about control of

property liable to confiscation) of the Proceeds of Crime

Act 1987; or

(iii)

State law or

Territory law corresponding to a law

referred to in subparagraph (i) or (ii); or

(iv) Division 3 of Part XIII (about recovery of pecuniary

penalties for dealings in narcotic goods) of the Customs

Act 1901; or

(b) an unexplained wealth order (within the meaning of the

Proceeds of Crime Act 2002); or

an order referred to in paragraph (b).

Schedule 5 Regulations about transitional matters

68 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. ,

2009

Schedule 5--Regulations about transitional

matters

1 Transitional regulations

(1)

The Governor-General may make regulations prescribing matters:

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or

giving effect to this Act.

(2)

In particular, regulations may be made prescribing matters of a

transitional nature (including prescribing any saving or application

provisions) relating to the amendments or repeals made by this Act.

Commonwealth of Australia Bills

TAX LAWS AMENDMENT (CONFIDENTIALITY OF TAXPAYER INFORMATION) BILL 2009