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This is a Bill, not an Act. For current law, see the Acts databases.
TAX LAWS AMENDMENT (CONFIDENTIALITY OF TAXPAYER INFORMATION) BILL 2010
2010
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Tax Laws Amendment (Confidentiality
of Taxpayer Information) Bill 2010
No. , 2010
(Treasury)
A Bill for an Act to amend the law relating to
confidentiality of information acquired under the
taxation laws, and for other purposes
i Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
2
Schedule 1--Confidentiality of taxpayer information
3
Part 1--Main amendment
3
Taxation Administration Act 1953
3
Part 2--Application of amendment
37
Schedule 2--Consequential amendments
38
Part 1--Amendments
38
Administrative Decisions (Judicial Review) Act 1977
38
A New Tax System (Australian Business Number) Act 1999
38
Anti-Money Laundering and Counter-Terrorism Financing Act 2006
38
Australian Crime Commission Act 2002
39
Australian Securities and Investments Commission Act 2001
39
Crimes (Taxation Offences) Act 1980
39
Customs Administration Act 1985
39
Development Allowance Authority Act 1992
40
Energy Grants (Cleaner Fuels) Scheme Act 2004
41
Energy Grants (Credits) Scheme Act 2003
41
Excise Act 1901
41
First Home Saver Accounts Act 2008
42
Franchise Fees Windfall Tax (Collection) Act 1997
42
Freedom of Information Act 1982
42
Fringe Benefits Tax Assessment Act 1986
43
Income Tax Assessment Act 1936
43
Income Tax Assessment Act 1997
44
Income Tax (Transitional Provisions) Act 1997
46
Inspector-General of Intelligence and Security Act 1986
46
International Tax Agreements Act 1953
47
Petroleum Resource Rent Tax Assessment Act 1987
47
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010 ii
Pooled Development Funds Act 1992
48
Privacy Act 1988
48
Product Grants and Benefits Administration Act 2000
48
Product Stewardship (Oil) Act 2000
48
Retirement Savings Accounts Act 1997
48
Small Superannuation Accounts Act 1995
49
Superannuation Contributions Tax (Assessment and Collection) Act
1997
49
Superannuation Contributions Tax (Members of Constitutionally
Protected Superannuation Funds) Assessment and Collection Act
1997
49
Superannuation (Government Co-contribution for Low Income
Earners) Act 2003
50
Superannuation Guarantee (Administration) Act 1992
50
Superannuation Industry (Supervision) Act 1993
51
Superannuation (Self Managed Superannuation Funds) Taxation Act
1987
51
Superannuation (Unclaimed Money and Lost Members) Act 1999
51
Tax Agent Services Act 2009
52
Taxation Administration Act 1953
57
Taxation (Interest on Overpayments and Early Payments) Act 1983
60
Termination Payments Tax (Assessment and Collection) Act 1997
60
Trust Recoupment Tax Assessment Act 1985
60
Part 2--Application, transitional and savings provisions
62
Schedule 3--Other amendments
64
Income Tax Assessment Act 1936
64
Income Tax Assessment Act 1997
64
Taxation Administration Act 1953
66
Schedule 4--Repeal
68
A New Tax System (Bonuses for Older Australians) Act 1999
68
Schedule 5--Regulations about transitional matters
69
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010 1
A Bill for an Act to amend the law relating to
1
confidentiality of information acquired under the
2
taxation laws, and for other purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Tax Laws Amendment (Confidentiality
6
of Taxpayer Information) Act 2010.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
13
2 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
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 to
5
The day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in Column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
3
Schedule 1--Confidentiality of taxpayer
1
information
2
Part 1--Main amendment
3
Taxation Administration Act 1953
4
1 Division 355 in Schedule 1
5
Repeal the Division, substitute:
6
Division 355--Confidentiality of taxpayer information
7
Table of Subdivisions
8
Guide to Division 355
9
355-A Objects and application of Division
10
355-B Disclosure of protected information by taxation officers
11
355-C On-disclosure of protected information by other people
12
355-D Disclosure of protected information that has been unlawfully
13
acquired
14
355-E Other
matters
15
Guide to Division 355
16
355-1 What this Division is about
17
The disclosure of information about the tax affairs of a particular
18
entity is prohibited, except in certain specified circumstances.
19
Those exceptions are designed having regard to the principle that
20
disclosure of information should be permitted only if the public
21
benefit derived from the disclosure outweighs the entity's privacy.
22
Note:
This Division contains the main circumstances in which protected tax
23
information can be disclosed. A number of other Commonwealth laws
24
also allow for the disclosure of, or access to, such information in
25
limited circumstances. Some of these other laws are as follows:
26
·
sections 32 and 33 of the Auditor-General Act 1997;
27
·
section 15 of the Inspector-General of Taxation Act 2003;
28
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
4 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
·
section 9 of the Ombudsman Act 1976;
1
·
section 44 of the Privacy Act 1988.
2
Subdivision 355-A--Objects and application of Division
3
Table of sections
4
355-10
Objects of Division
5
355-15 Application
of
Division
6
355-10 Objects of Division
7
The objects of this Division are:
8
(a) to protect the confidentiality of taxpayers' affairs by
9
imposing strict obligations on
*
taxation officers (and others
10
who acquire protected tax information), and so encourage
11
taxpayers to provide correct information to the
12
Commissioner; and
13
(b) to facilitate efficient and effective government administration
14
and law enforcement by allowing disclosures of protected tax
15
information for specific, appropriate purposes.
16
355-15 Application of Division
17
This Division applies in relation to the following entities in the
18
same way as it applies in relation to
*
taxation officers:
19
(a) an entity engaged to provide services relating to the
20
Australian Taxation Office;
21
(b) an individual employed by, or otherwise performing services
22
for, an entity referred to in paragraph (a);
23
(c)
an
individual:
24
(i) appointed or employed by, or performing services for,
25
the Commonwealth or an authority of the
26
Commonwealth; and
27
(ii) performing functions or exercising powers under or for
28
the purposes of a
*
taxation law.
29
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
5
Subdivision 355-B--Disclosure of protected information by
1
taxation officers
2
Guide to Subdivision 355-B
3
355-20 What this Subdivision is about
4
The main protection for taxpayer confidentiality is in this
5
Subdivision. It is an offence for taxation officers to disclose tax
6
information that identifies an entity, or is reasonably capable of
7
being used to identify an entity, except in certain specified
8
circumstances.
9
Table of sections
10
Operative provisions
11
355-25
Offence--disclosure of protected information by taxation officers
12
355-30 Meaning
of
protected information and taxation officer
13
355-35
Consent is not a defence
14
355-40
Generality of Subdivision not limited
15
355-45
Exception--disclosure of publicly available information
16
355-50
Exception--disclosure in performing duties
17
355-55 Exception--disclosure
to
Ministers
18
355-60
Limits on disclosure to Ministers
19
355-65
Exception--disclosure for other government purposes
20
355-70
Exception--disclosure for law enforcement and related purposes
21
355-75
Limits on disclosure to courts and tribunals
22
Operative provisions
23
355-25 Offence--disclosure of protected information by taxation
24
officers
25
(1) An entity commits an offence if:
26
(a) the entity is or was a
*
taxation officer; and
27
(b)
the
entity:
28
(i) makes a record of information; or
29
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
6 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
(ii) discloses information to another entity (other than the
1
entity to whom the information relates or an entity
2
covered by subsection (2)) or to a court or tribunal; and
3
(c) the information is
*
protected information; and
4
(d) the information was acquired by the first-mentioned entity as
5
a taxation officer.
6
Penalty: Imprisonment for 2 years.
7
(2) An entity (the covered entity) is covered by this subsection in
8
relation to
*
protected information that relates to another entity (the
9
primary entity) if:
10
(a) the covered entity is the primary entity's
*
registered tax agent
11
or BAS agent; or
12
(b) the covered entity is a
*
legal practitioner representing the
13
primary entity in relation to the primary entity's
*
tax affairs;
14
or
15
(c) the primary entity is an
*
incapacitated entity and the covered
16
entity is a
*
representative of the incapacitated entity; or
17
(d) the covered entity is the primary entity's
*
legal personal
18
representative; or
19
(e) the covered entity is the primary entity's guardian where the
20
primary entity is a minor or suffers from mental incapacity;
21
or
22
(f) the covered entity and the primary entity are members of the
23
same
*
consolidated group or
*
MEC group; or
24
(g) the covered entity is a representative of the primary entity
25
who has been nominated by the primary entity in the
26
*
approved form to act on that entity's behalf with respect to
27
protected information.
28
355-30 Meaning of protected information and taxation officer
29
(1)
Protected information means information that:
30
(a) was disclosed or obtained under or for the purposes of a law
31
that was a
*
taxation law (other than the Tax Agent Services
32
Act 2009) when the information was disclosed or obtained;
33
and
34
(b) relates to the affairs of an entity; and
35
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
7
(c) identifies, or is reasonably capable of being used to identify,
1
the entity.
2
Note:
Tax file numbers do not constitute protected information because they
3
are not, by themselves, reasonably capable of being used to identify an
4
entity. For offences relating to tax file numbers, see Subdivision BA
5
of Division 2 of Part III.
6
(2)
Taxation officer means:
7
(a) the Commissioner or a Second Commissioner of Taxation; or
8
(b) an individual appointed or engaged under the Public Service
9
Act 1999 and performing duties in the Australian Taxation
10
Office.
11
Note:
This Division applies to certain other entities as if they were taxation
12
officers: see section 355-15.
13
355-35 Consent is not a defence
14
It is not a defence to a prosecution for an offence against
15
section 355-25 that the entity to whom the information relates has
16
consented to:
17
(a) the making of the record; or
18
(b) the disclosure of the information.
19
355-40 Generality of Subdivision not limited
20
Except as provided by section 355-60, nothing in this Subdivision
21
limits the generality of anything else in it.
22
Note:
This means that each provision in this Subdivision (other than
23
section 355-60) has an independent operation and is not to be
24
interpreted by reference to any other provision within the Subdivision.
25
355-45 Exception--disclosure of publicly available information
26
Section 355-25 does not apply if the information was already
27
available to the public (otherwise than as a result of a
28
contravention of section 355-25, 355-155 or 355-265).
29
Note:
A defendant bears an evidential burden in relation to the matters in
30
this section: see subsection 13.3(3) of the Criminal Code.
31
355-50 Exception--disclosure in performing duties
32
(1) Section 355-25 does not apply if:
33
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
8 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
(a) the entity is a
*
taxation officer; and
1
(b) the record or disclosure is made in performing the entity's
2
duties as a taxation officer.
3
Note:
A defendant bears an evidential burden in relation to the matters in
4
this subsection: see subsection 13.3(3) of the Criminal Code.
5
(2) Without limiting subsection (1), records or disclosures made in
6
performing duties as a
*
taxation officer include those mentioned in
7
the following table:
8
9
Records or disclosures in performing duties
Item
The record is made for or the
disclosure is to ...
and the record or disclosure ...
1
any entity, court or tribunal
is for the purpose of administering any
*
taxation law.
2
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.
3
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.
4
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.
5
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.
6
any entity
is for the purpose of enabling the entity
to understand or comply with its
obligations under a
*
taxation law.
7
the Secretary of the Department
of the Treasury
(a) is of information that does not
include the name, contact details or
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
9
Records or disclosures in performing duties
Item
The record is made for or the
disclosure is to ...
and the record or disclosure ...
*
ABN of any entity; and
(b) is for the purpose of:
(i) the design of a
*
taxation law;
or
(ii) the amendment of a taxation
law.
8
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.
9
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
1
Section 355-25 does not apply if:
2
(a) the entity is a
*
taxation officer; and
3
(b) an item in the following table covers the making of the record
4
or the disclosure:
5
6
Records or disclosures to Ministers
Item
The record is made for or the
disclosure is to ...
and the record or disclosure ...
1
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.
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
10 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Records or disclosures to Ministers
Item
The record is made for or the
disclosure is to ...
and the record or disclosure ...
3
the Minister
is for the purpose of informing
decisions made under the scheme
known as the Compensation for
Detriment Caused by Defective
Administration Scheme.
4
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;
or
(b) the waiver, or possible waiver, of a
*
tax debt under section 34 of that
Act.
5
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
1
this section: see subsection 13.3(3) of the Criminal Code.
2
Note 2:
Section 19A of the Acts Interpretation Act 1901 provides that the
3
expression "the Minister", as used in table items 2 and 3, refers to the
4
Minister or Ministers administering the relevant provision.
5
355-60 Limits on disclosure to Ministers
6
(1) Sections 355-45 and 355-55 are the only exceptions to the
7
prohibition in section 355-25 on which an entity who has acquired
8
*
protected information as a
*
taxation officer can rely in making a
9
record of the information for, or disclosing the information to, a
10
Minister, whether or not provided to a Minister in the course of, or
11
for the purposes of or incidental to, the transacting of the business
12
of a House of the Parliament or of a committee of one or both
13
Houses of the Parliament.
14
Note:
Disclosures that are not prohibited by section 355-25 are not affected
15
by this subsection. For example, a taxation officer may disclose
16
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
11
information to a Minister if the Minister is the entity to whom the
1
information relates, or is an entity covered by subsection 355-25(2) in
2
relation to the information.
3
(2) Subsection (1) has effect despite section 16 of the Parliamentary
4
Privileges Act 1987, and that section does not operate to the extent
5
that it would otherwise apply to a disclosure of
*
protected
6
information by a
*
taxation officer to a Minister.
7
Note:
This subsection does not limit the operation of section 16 of the
8
Parliamentary Privileges Act 1987 in any other respect. That section
9
continues to operate, for example, to enable taxation officers to
10
disclose protected information to a committee of one or both Houses
11
of the Parliament.
12
355-65 Exception--disclosure for other government purposes
13
(1) Section 355-25 does not apply if:
14
(a) the entity is a
*
taxation officer; and
15
(b) an item in a table in this section covers the making of the
16
record or the disclosure.
17
Note:
A defendant bears an evidential burden in relation to the matters in
18
this subsection: see subsection 13.3(3) of the Criminal Code.
19
Table 1--Records or disclosures relating to social welfare, health
20
or safety
21
(2) Table 1 is as follows:
22
23
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 ...
1
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.
2
the
*
Health Secretary
is for the purpose of administering any
law of the Australian Capital Territory
or of the Northern Territory which is
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
12 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
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 ...
administered by the
*
Health Minister.
3
the Repatriation Commission
is for the purpose of administering any
*
Commonwealth law relating to
pensions.
4
the
*
Education Secretary
is for the purpose of administering any
*
Commonwealth law relating to
pensions, allowances or benefits.
5
the
*
Education Secretary
is for the purpose of administering any
*
Commonwealth law relating to
financial assistance to students.
6
the
*
Families Secretary
is for the purpose of administering the A
New Tax System (Family Assistance)
(Administration) Act 1999.
7
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.
8
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
2007.
9
an
*
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.
1
Table 2--Records or disclosures relating to superannuation or
2
finance
3
(3) Table 2 is as follows:
4
5
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
13
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 ...
1
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.
2
(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
(c) is made in accordance with the
conditions (if any) imposed by the
regulations in relation to the
disclosure of information under this
item.
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.
4
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
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
14 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
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 ...
(b) is for the purpose of APRA
performing any of its functions or
exercising any of its powers.
6
APRA
is for the purpose of APRA performing
any of its functions or exercising any of
its powers in relation to
*
FHSAs.
7
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.
8
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
(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;
(c) enabling the Commissioner to
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
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
15
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;
(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.
1
Table 3--Records or disclosures relating to corporate regulation,
2
business, research or policy
3
(4) Table 3 is as follows:
4
5
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 ...
1
the Australian Securities and
Investments Commission (ASIC)
is for the purpose of investigation or
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.
3
ASIC
is of information relating to
superannuation and is for the purpose of
administering:
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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 ...
(a) the Superannuation Industry
(Supervision) Act 1993; or
(b) Chapter 7 of the Corporations Act
2001 (about financial services and
markets); or
(c) Division 2 of Part 2 of the
Australian Securities and
Investments Commission Act 2001
(about unconscionable conduct and
consumer protection in relation to
financial services).
4
ASIC
is for the purpose of administering
Chapter 5A of the Corporations Act
2001 (relating to deregistration, and
transfer of registration, of companies).
5
ASIC
is for the purpose of ASIC performing
any of its functions or exercising any of
its powers in relation to
*
FHSAs.
6
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.
7
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.
8
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.
1
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Table 4--Records or disclosures relating to other taxation matters
1
(5) Table 4 is as follows:
2
3
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 ...
1
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.
2
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
of New South Wales, or a similar
*
State
law or
*
Territory law.
3
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.
4
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.
4
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Table 5--Records or disclosures relating to rehabilitation or
1
compensation
2
(6) Table 5 is as follows:
3
4
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 ...
1
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.
2
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.
3
an authority of a State or
Territory that administers a
*
workers' compensation law
(a) is of information that relates to
amounts withheld under Part 2-5 in
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.
5
Table 6--Records or disclosures relating to the environment
6
(7) Table 6 is as follows:
7
8
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...
1
the
*
Environment Secretary
is for the purpose of administering
cleaner fuel grants.
2
the
*
Environment Secretary
is for the purpose of administering
product stewardship (oil) benefits.
9
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Table 7--Records or disclosures relating to miscellaneous matters
1
(8) Table 7 is as follows:
2
3
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 ...
1
the Australian Statistician
is for the purpose of administering the
Census and Statistics Act 1905.
2
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).
3
the
*
Immigration Secretary
is for the purpose of assisting in
locating persons who are unlawfully in
Australia.
4
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.
5
the Fair Work Ombudsman
(within the meaning of the Fair
(a) is of the fact of an entity's actual or
reasonably suspected
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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 ...
Work Act 2009)
non-compliance with a
*
taxation
law; and
(b) is for the purpose of ensuring the
entity's compliance with the Fair
Work Act 2009.
6
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
governing trusts and charities.
1
(9) To avoid doubt, the exception in table item 7 in table 2 in
2
subsection (3) has effect even if at the time the complaint referred
3
to in that item is made it is in dispute or uncertain whether the
4
individual is an employee or former employee of the employer.
5
355-70 Exception--disclosure for law enforcement and related
6
purposes
7
(1) Section 355-25 does not apply if:
8
(a) the entity is the Commissioner or a
*
taxation officer
9
authorised by the Commissioner to make the record or
10
disclosure; and
11
(b) an item in the table in this subsection covers the making of
12
the record or the disclosure.
13
Note 1:
A defendant bears an evidential burden in relation to the matters in
14
this subsection: see subsection 13.3(3) of the Criminal Code.
15
Note 2:
The Commissioner is required to include in an annual report
16
information about disclosures made under this subsection: see
17
section 3B.
18
19
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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 ...
1
an
*
authorised law enforcement
agency officer, or a court or
tribunal
is for the purpose of:
(a) investigating a
*
serious offence; or
(b) enforcing a law, the contravention of
which is a serious offence; or
(c) the making, or proposed or possible
making, of a
*
proceeds of crime
order.
2
an
*
authorised ASIO officer
is for the purpose of performing ASIO's
functions under subsection 17(1) of the
Australian Security Intelligence
Organisation Act 1979.
3
a
*
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.
4
a
*
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.
5
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.
6
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
is for the purpose of:
(a) investigating a
*
serious offence; or
(b) enforcing a law, the contravention of
which is a serious offence; or
(c) the making, or proposed or possible
making, of a
*
proceeds of crime
order.
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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 ...
purposes of this table item;
(c) a board of inquiry of a State
or a Territory prescribed by
the regulations for the
purposes of this table item
Meaning of various terms
1
(2)
Authorised ASIO officer means:
2
(a) the Director-General of Security holding office under the
3
Australian Security Intelligence Organisation Act 1979; or
4
(b) any other individual employed under paragraph 84(1)(a) or
5
(b) of that Act who has been authorised in writing by the
6
Director-General of Security to perform the functions of an
7
authorised ASIO officer under this Act.
8
(3)
Authorised law enforcement agency officer means:
9
(a) the head of a
*
law enforcement agency; or
10
(b) an officer of a law enforcement agency, or a person engaged
11
by, or otherwise performing services for, a law enforcement
12
agency, authorised in writing by the head of the agency to
13
perform the functions of an authorised law enforcement
14
agency officer under this Act.
15
(4)
Law enforcement agency means:
16
(a) the Australian Federal Police; or
17
(b) the police force of a State or Territory; or
18
(c) the Office of the Director of Public Prosecutions established
19
by section 5 of the Director of Public Prosecutions Act 1983;
20
or
21
(d) the Australian Commission for Law Enforcement Integrity;
22
or
23
(e) the Australian Crime Commission; or
24
(f) the Independent Commission Against Corruption established
25
by the Independent Commission Against Corruption Act 1988
26
of New South Wales; or
27
(g) the New South Wales Crime Commission; or
28
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(h) the Police Integrity Commission of New South Wales; or
1
(i) the Office of Police Integrity of Victoria; or
2
(j) the Crime and Misconduct Commission of Queensland; or
3
(k) the Corruption and Crime Commission of Western Australia;
4
or
5
(l) the Australian Securities and Investments Commission.
6
(5)
Proceeds of crime order means an order, relating to an entity's
7
commission of a
*
serious offence, under:
8
(a) Chapter 2 (about confiscation of property in relation to
9
certain offences) or Division 1 of Part 3-1 (about examination
10
orders) of the Proceeds of Crime Act 2002; or
11
(b) Part II (about confiscation) or III (about control of property
12
liable to confiscation) of the Proceeds of Crime Act 1987; or
13
(c)
a
*
State law or
*
Territory law corresponding to a law referred
14
to in paragraph (a) or (b); or
15
(d) Division 3 of Part XIII (about recovery of pecuniary penalties
16
for dealings in narcotic goods) of the Customs Act 1901.
17
(6) An entity is a Project Wickenby officer if the entity:
18
(a) holds an office in, is employed in, or is performing services
19
for:
20
(i)
a
*
Project Wickenby taskforce agency; or
21
(ii)
a
*
Project Wickenby taskforce supporting agency; and
22
(b) performs duties that relate to a
*
purpose of the Project
23
Wickenby taskforce.
24
(7) The following agencies are Project Wickenby taskforce agencies:
25
(a) the Australian Taxation Office;
26
(b) the Australian Crime Commission;
27
(c) the Australian Federal Police;
28
(d) the Australian Securities and Investments Commission;
29
(e) the Office of the Director of Public Prosecutions;
30
(f) a prescribed agency.
31
(8) The following agencies are Project Wickenby taskforce
32
supporting agencies:
33
(a)
the
Attorney-General's
Department;
34
(b) the Australian Transaction Reports and Analysis Centre;
35
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(c) the Australian Government Solicitor;
1
(d) a prescribed agency.
2
(9)
The
purposes of the Project Wickenby taskforce are to:
3
(a)
detect;
and
4
(b)
deter;
and
5
(c)
investigate;
and
6
(d) enforce the law relating to;
7
the promotion of or participation in
*
arrangements of an
8
international character, or purported international character, that
9
relate to one or more of the following:
10
(e) tax avoidance or evasion;
11
(f) breaches of laws regulating financial markets and
12
corporations;
13
(g) criminal activity in the nature of fraud or obtaining benefits
14
by deception (including deceiving investors or creditors);
15
(h)
money
laundering;
16
(i) concealing income or assets.
17
(10) Serious offence means an offence against an
*
Australian law that
18
is punishable by imprisonment for a period exceeding 12 months.
19
(11) An entity is a taskforce officer of a prescribed taskforce if:
20
(a) the entity holds an office in, is employed in, or is performing
21
services for, an agency in the prescribed taskforce; and
22
(b) the entity's duties relate to a purpose of the prescribed
23
taskforce.
24
(12) The regulations may prescribe a taskforce for the purposes of
25
item 4 of the table in subsection (1). A major purpose of the
26
taskforce must be protecting the public finances of Australia.
27
(13) Without limiting subsection (12), regulations made for the
28
purposes of item 4 of the table in subsection (1) may deal with the
29
following matters:
30
(a) the purposes of the taskforce;
31
(b) the agencies in the taskforce.
32
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355-75 Limits on disclosure to courts and tribunals
1
An entity who is or was a
*
taxation officer is not to be required to
2
disclose to a court or tribunal
*
protected information that was
3
acquired by the entity as a taxation officer except where it is
4
necessary to do so for the purpose of carrying into effect the
5
provisions of a
*
taxation law.
6
Note:
See also section 8ZK of this Act (about protection of witnesses).
7
Subdivision 355-C--On-disclosure of protected information by
8
other people
9
Guide to Subdivision 355-C
10
355-150 What this Subdivision is about
11
Someone who is not a taxation officer is prohibited from disclosing
12
protected information, except in certain specified circumstances.
13
Table of sections
14
Operative provisions
15
355-155 Offence--on-disclosure of protected information by other people
16
355-160 Consent is not a defence
17
355-165 Generality of Subdivision not limited
18
355-170 Exception--on-disclosure of publicly available information
19
355-175 Exception--on-disclosure for original purpose
20
355-180 Exception--on-disclosure to Ministers in relation to statutory powers or
21
functions
22
355-185 Exception--on-disclosure in relation to IGIS
23
355-190 Exception--on-disclosure in relation to ASIO
24
355-195 Exception--on-disclosure by Royal Commissions
25
355-200 Exception--records made in compliance with Australian laws
26
355-205 Limits on on-disclosure to courts or tribunals
27
355-210 Limits on on-disclosure to Ministers
28
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Operative provisions
1
355-155 Offence--on-disclosure of protected information by other
2
people
3
An entity commits an offence if:
4
(a)
the
entity:
5
(i) makes a record of information; or
6
(ii) discloses information to another entity (other than the
7
entity to whom the information relates or that entity's
8
agent in relation to the information) or to a court or
9
tribunal; and
10
(b) the information was acquired by the first-mentioned entity
11
under an exception in this Subdivision or in
12
Subdivision 355-B; and
13
(c) the first-mentioned entity did not acquire the information as a
14
*
taxation officer.
15
Penalty: Imprisonment for 2 years.
16
Note:
This section also covers information acquired by an entity (other than
17
as a taxation officer) before the commencement of this section under
18
certain repealed or amended provisions: see item 124 of Schedule 2 to
19
the Tax Laws Amendment (Confidentiality of Taxpayer Information)
20
Act 2010.
21
355-160 Consent is not a defence
22
It is not a defence to a prosecution for an offence against
23
section 355-155 that the entity to whom the information relates has
24
consented to:
25
(a) the making of the record; or
26
(b) the disclosure of the information.
27
355-165 Generality of Subdivision not limited
28
Except as provided in section 355-210 (about limits on disclosure
29
to Ministers), nothing in this Subdivision limits the generality of
30
anything else in it.
31
Note:
This means that each provision in this Subdivision (other than
32
section 355-210) has an independent operation and is not to be
33
interpreted by reference to any other provision within the Subdivision.
34
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355-170 Exception--on-disclosure of publicly available information
1
Section 355-155 does not apply if the information was already
2
available to the public (otherwise than as a result of a
3
contravention of section 355-25, 355-155 or 355-265).
4
Note:
A defendant bears an evidential burden in relation to the matters in
5
this section: see subsection 13.3(3) of the Criminal Code.
6
355-175 Exception--on-disclosure for original purpose
7
(1) Section 355-155 does not apply if:
8
(a) the information was originally disclosed under an exception
9
in Subdivision 355-B for a purpose specified in that
10
exception (the original purpose); and
11
(b) the information was acquired by the entity under this section
12
or an exception in Subdivision 355-B; and
13
(c) the record or disclosure is made by the entity for the original
14
purpose, or in connection with the original purpose.
15
Note:
A defendant bears an evidential burden in relation to the matters in
16
this subsection: see subsection 13.3(3) of the Criminal Code.
17
Instances of disclosures in connection with the original purpose
18
(2) Without limiting subsection (1), a record or disclosure is made by
19
the entity in connection with the original purpose if:
20
(a) the record is made for, or the disclosure is to, any entity,
21
court or tribunal; and
22
(b) the record or disclosure is for the purpose of criminal, civil or
23
administrative proceedings (including merits review or
24
judicial review) that are related to the original purpose.
25
Multiple purposes
26
(3) Subsection (1) has effect as if a record or disclosure made by the
27
entity for a purpose specified in column 3 of the following table
28
were made in connection with the original purpose:
29
30
Records or disclosures for purpose connected with the original purpose
Item
Original purpose
Purpose connected with the original
purpose
1
a
*
purpose of the Project
another purpose of that taskforce.
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Records or disclosures for purpose connected with the original purpose
Item
Original purpose
Purpose connected with the original
purpose
Wickenby taskforce
2
a purpose of a prescribed
taskforce
another purpose of that taskforce.
3
one of the purposes specified in
column 3 of item 1 of the table in
subsection 355-70(1)
the other of those purposes.
4
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.
355-180 Exception--on-disclosure to Ministers in relation to
1
statutory powers or functions
2
Section 355-155 does not apply if:
3
(a) the information was originally disclosed under an exception
4
in Subdivision 355-B for a purpose specified in that
5
exception (the original purpose); and
6
(b) the record is made for, or the disclosure is to, a Minister who
7
has a statutory power or function in relation to the original
8
purpose; and
9
(c) the record or disclosure is for the purpose of enabling the
10
Minister to:
11
(i) decide whether to exercise the power or perform the
12
function; or
13
(ii) exercise the power or perform the function.
14
Note:
A defendant bears an evidential burden in relation to the matters in
15
this section: see subsection 13.3(3) of the Criminal Code.
16
355-185 Exception--on-disclosure in relation to IGIS
17
(1) Section 355-155 does not apply if:
18
(a) the entity is an
*
authorised ASIO officer; and
19
(b) the record is made for, or the disclosure is to, the
20
Inspector-General of Intelligence and Security holding office
21
under the Inspector-General of Intelligence and Security Act
22
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1986 or a member of staff appointed to assist the
1
Inspector-General under that Act; and
2
(c) the record or disclosure is for the purpose of performing the
3
Inspector-General's, or the member of staff's, duties in
4
relation to ASIO or officers or employees of ASIO.
5
Note:
A defendant bears an evidential burden in relation to the matters in
6
this subsection: see subsection 13.3(3) of the Criminal Code.
7
(2) Section 355-155 does not apply if:
8
(a) the entity is the Inspector-General of Intelligence and
9
Security holding office under the Inspector-General of
10
Intelligence and Security Act 1986 or a member of staff
11
appointed to assist the Inspector-General under that Act; and
12
(b) the information was acquired by the entity under
13
subsection (1) or this paragraph; and
14
(c) the record or disclosure is for the purpose of performing the
15
Inspector-General's, or the officer's, duties in relation to
16
ASIO or officers or employees of ASIO.
17
Note:
A defendant bears an evidential burden in relation to the matters in
18
this subsection: see subsection 13.3(3) of the Criminal Code.
19
355-190 Exception--on-disclosure in relation to ASIO
20
(1) Section 355-155 does not apply if:
21
(a) the entity is an
*
authorised ASIO officer; and
22
(b) the record is made for, or the disclosure is to, an officer of a
23
*
law enforcement agency; and
24
(c) the record or disclosure is for the purpose of, or in connection
25
with:
26
(i)
investigating
a
*
serious offence; or
27
(ii) enforcing a law, the contravention of which is a serious
28
offence; or
29
(iii) the making, or proposed or possible making, of a
30
*
proceeds of crime order.
31
Note:
A defendant bears an evidential burden in relation to the matters in
32
this subsection: see subsection 13.3(3) of the Criminal Code.
33
(2) Section 355-155 does not apply if:
34
(a) the entity is an officer of a
*
law enforcement agency; and
35
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(b) the information was acquired by the entity under
1
subsection (1) or this paragraph; and
2
(c) the record or disclosure is for the purpose of, or in connection
3
with:
4
(i)
investigating
a
*
serious offence; or
5
(ii) enforcing a law, the contravention of which is a serious
6
offence; or
7
(iii) the making, or proposed or possible making, of a
8
*
proceeds of crime order.
9
Note:
A defendant bears an evidential burden in relation to the matters in
10
this subsection: see subsection 13.3(3) of the Criminal Code.
11
355-195 Exception--on-disclosure by Royal Commissions
12
(1) Section 355-155 does not apply if:
13
(a) the entity is a member of a Royal Commission to which
14
column 2 of item 5 of the table in subsection 355-70(1)
15
relates; and
16
(b) the information was acquired by the entity under item 5 of
17
the table in subsection 355-70(1); and
18
(c) the record or disclosure is in accordance with section 6P of
19
the Royal Commissions Act 1902.
20
Note 1:
A defendant bears an evidential burden in relation to the matters in
21
this subsection: see subsection 13.3(3) of the Criminal Code.
22
Note 2:
Section 6P of the Royal Commissions Act 1902 sets out the
23
circumstances in which a Royal Commission covered by that Act may
24
disclose information it acquires in the course of its inquiry.
25
(2) Section 355-155 does not apply to particular information if the
26
information was disclosed under subsection (1).
27
Note:
A defendant bears an evidential burden in relation to the matters in
28
this subsection: see subsection 13.3(3) of the Criminal Code.
29
355-200 Exception--records made in compliance with Australian
30
laws
31
Section 355-155 does not apply if the record is made in compliance
32
with a requirement of an
*
Australian law.
33
Example: The Australian Taxation Office obtains information about an entity
34
from a credit reporting agency by giving a notice under section 264 of
35
the Income Tax Assessment Act 1936. The agency is not committing
36
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
31
an offence under section 355-155 by making a record of the disclosure
1
in the entity's credit information file, as required by subsection 18K(5)
2
of the Privacy Act 1988.
3
Note:
A defendant bears an evidential burden in relation to the matters in
4
this section: see subsection 13.3(3) of the Criminal Code.
5
355-205 Limits on on-disclosure to courts or tribunals
6
An entity is not to be required to disclose to a court or tribunal
7
*
protected information that was acquired by the entity under
8
Subdivision 355-B or this Subdivision, except where it is necessary
9
to do so for the purpose of carrying into effect the provisions of a
10
*
taxation law.
11
Note:
See also section 8ZK of this Act (about protection of witnesses).
12
355-210 Limits on on-disclosure to Ministers
13
(1) Sections 355-170, 355-180 and 355-195 are the only exceptions to
14
the prohibition in section 355-155 on which an entity who has
15
acquired
*
protected information (otherwise than as a
*
taxation
16
officer) can rely in making a record of the information for, or
17
disclosing the information to, a Minister, whether or not provided
18
to a Minister in the course of, or for the purposes of or incidental
19
to, the transacting of the business of a House of the Parliament or
20
of a committee of one or both Houses of the Parliament.
21
Note:
Disclosures that are not prohibited by section 355-155 are not affected
22
by this subsection. For example, an entity may disclose information to
23
a Minister if the Minister is the entity to whom the information relates,
24
or is another entity's agent in relation to the information.
25
(2) Subsection (1) has effect despite section 16 of the Parliamentary
26
Privileges Act 1987, and that section does not operate to the extent
27
that it would otherwise apply to a disclosure of
*
protected
28
information by the entity to a Minister.
29
Note:
This subsection does not limit the operation of section 16 of the
30
Parliamentary Privileges Act 1987 in any other respect. That section
31
continues to operate, for example, to enable an entity to disclose
32
protected information to a committee of one or both Houses of the
33
Parliament.
34
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
32 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Subdivision 355-D--Disclosure of protected information that
1
has been unlawfully acquired
2
Guide to Subdivision 355-D
3
355-260 What this Subdivision is about
4
The disclosure of protected tax information that has been
5
unlawfully acquired is prohibited.
6
Table of sections
7
Operative provisions
8
355-265 Offence--disclosure of protected information acquired in breach of a
9
taxation law
10
355-270 Exception--disclosure of publicly available information
11
355-275 Exception--disclosure in relation to a taxation law
12
355-280 Limits on disclosure to courts and tribunals
13
Operative provisions
14
355-265 Offence--disclosure of protected information acquired in
15
breach of a taxation law
16
An entity commits an offence if:
17
(a)
the
entity:
18
(i) makes a record of information; or
19
(ii) discloses information to another entity (other than the
20
entity to whom the information relates or that entity's
21
agent in relation to the information) or to a court or
22
tribunal; and
23
(b) the information is
*
protected information; and
24
(c) the information was acquired by the entity in breach of a
25
provision of a
*
taxation law (including this provision); and
26
(d) the information was not acquired by the entity as a
*
taxation
27
officer.
28
Penalty: Imprisonment for 2 years.
29
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
33
355-270 Exception--disclosure of publicly available information
1
Section 355-265 does not apply if the information was already
2
available to the public (otherwise than as a result of a
3
contravention of that section, or section 355-25 or 355-155).
4
Note:
A defendant bears an evidential burden in relation to the matters in
5
this section: see subsection 13.3(3) of the Criminal Code.
6
355-275 Exception--disclosure in relation to a taxation law
7
Section 355-265 does not apply:
8
(a) to the extent that the entity's actions are required or permitted
9
by a
*
taxation law or reasonably necessary in order to comply
10
with an obligation imposed by a taxation law; or
11
(b) if the record was made for or the information was disclosed:
12
(i)
to
a
*
taxation officer; and
13
(ii) for a purpose connected with administering a
*
taxation
14
law.
15
Note:
A defendant bears an evidential burden in relation to the matters in
16
this section: see subsection 13.3(3) of the Criminal Code.
17
355-280 Limits on disclosure to courts and tribunals
18
An entity is not to be required to disclose to a court or tribunal
19
*
protected information that was acquired by the entity under this
20
Subdivision, except where it is necessary to do so for the purpose
21
of carrying into effect the provisions of a
*
taxation law.
22
Note:
See also section 8ZK of this Act (about protection of witnesses).
23
Subdivision 355-E--Other matters
24
Guide to Subdivision 355-E
25
355-320 What this Subdivision is about
26
The Commissioner may require a taxation officer to make an oath
27
of affirmation to protect information.
28
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
34 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
The Federal Court has power to grant an injunction restraining an
1
entity from engaging in conduct that would constitute an offence
2
against this Division.
3
Table of sections
4
Operative provisions
5
355-325 Oath or affirmation to protect information
6
355-330 Injunctions to prevent contravention of non-disclosure provisions
7
Operative provisions
8
355-325 Oath or affirmation to protect information
9
(1)
A
*
taxation officer must, if and when required by the
10
Commissioner to do so, make an oath or affirmation to protect
11
information in accordance with this Division.
12
(2) The Commissioner may determine, in writing:
13
(a) the form of the oath or affirmation; and
14
(b) the manner in which the oath or affirmation must be made.
15
355-330 Injunctions to prevent contravention of non-disclosure
16
provisions
17
Injunctions
18
(1) If an entity has engaged, is engaging or is proposing to engage in
19
any conduct that constituted, constitutes or would constitute an
20
offence against this Division, the Federal Court of Australia may,
21
on the application of the Commissioner, grant an injunction:
22
(a) restraining the entity from engaging in the conduct; and
23
(b) if in the court's opinion it is desirable to do so--requiring the
24
entity to do any act or thing.
25
Interim injunctions
26
(2) If an application is made to the court for an injunction under
27
subsection (1), the court may, before considering the application,
28
grant an interim injunction restraining an entity from engaging in
29
Confidentiality of taxpayer information Schedule 1
Main amendment Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
35
conduct of the kind referred to in that subsection pending the
1
determination of the application.
2
Discharge or variation of injunctions
3
(3) The court may discharge or vary an injunction granted under this
4
section.
5
Exercise of power to grant injunctions
6
(4) If an application is made to the court for the grant of an injunction
7
restraining an entity from engaging in conduct of a particular kind,
8
the power of the court to grant the injunction may be exercised:
9
(a) if the court is satisfied that the entity has engaged in conduct
10
of that kind--whether or not it appears to the court that the
11
entity intends to engage again, or to continue to engage, in
12
conduct of that kind; or
13
(b) if it appears to the court that, in the event that an injunction is
14
not granted, it is likely that the entity will engage in conduct
15
of that kind--whether or not the entity has previously
16
engaged in conduct of that kind and whether or not there is
17
an imminent danger of substantial damage to any other entity
18
if the entity engages in conduct of that kind.
19
(5) The power of the court to grant an injunction requiring an entity to
20
do a particular act or thing may be exercised:
21
(a) if the court is satisfied that the entity has refused or failed to
22
do that act or thing--whether or not it appears to the court
23
that the entity intends to refuse or fail again, or to continue to
24
refuse or fail, to do that act or thing; or
25
(b) if it appears to the court that, in the event that an injunction is
26
not granted, it is likely that the entity will refuse or fail to do
27
that act or thing--whether or not the entity has previously
28
refused or failed to do that act or thing and whether or not
29
there is an imminent danger of substantial damage to any
30
other entity if the entity refuses or fails to do that act or thing.
31
No undertakings as to damages
32
(6) If the Commissioner makes an application to the court for the grant
33
of an injunction under this section, the court must not require the
34
Schedule 1 Confidentiality of taxpayer information
Part 1 Main amendment
36 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Commissioner or any other entity, as a condition of the granting of
1
an interim injunction, to give any undertakings as to damages.
2
Other powers of the court unaffected
3
(7) The powers conferred on the court under this section are in
4
addition to, and not in derogation of, any other powers of the court,
5
whether conferred by this Act or otherwise.
6
Confidentiality of taxpayer information Schedule 1
Application of amendment Part 2
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
37
Part 2--Application of amendment
1
2 Application of amendment
2
The amendment made by item 1 of this Schedule applies to records and
3
disclosures of information made on or after the commencement of this
4
Schedule (whenever the information was acquired).
5
3 Transitional--authorised representatives
6
(1) If:
7
(a) at any time before the commencement of this item, an entity
8
(the covered entity) had been nominated by another entity
9
(the primary entity) to act on the primary entity's behalf with
10
respect to protected information that relates to the primary
11
entity; and
12
(b) immediately before the commencement of this item, the
13
nomination was in force;
14
the covered entity is taken, on and after that commencement, to be an
15
entity covered by subsection 355-25(2) in Schedule 1 to the Taxation
16
Administration Act 1953.
17
(2)
To avoid doubt, subitem (1) does not prevent the primary entity from
18
revoking the nomination.
19
20
Schedule 2 Consequential amendments
Part 1 Amendments
38 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Schedule 2--Consequential amendments
1
Part 1--Amendments
2
Administrative Decisions (Judicial Review) Act 1977
3
1 Paragraph (f) of Schedule 1
4
Repeal the paragraph.
5
A New Tax System (Australian Business Number) Act 1999
6
2 Section 41 (paragraph (c) of the definition of protected
7
information)
8
After "obtained under", insert ", or in relation to,".
9
Anti-Money Laundering and Counter-Terrorism Financing
10
Act 2006
11
3 Subsection 125(3)
12
Repeal the subsection, substitute:
13
Application of Division 355 in Schedule 1 to the Taxation
14
Administration Act 1953
15
(3) Division 355 in Schedule 1 to the Taxation Administration Act
16
1953 applies in relation to AUSTRAC information obtained by the
17
Commissioner of Taxation or a taxation officer under
18
subsection (1) or (2) of this section as if a reference in that
19
Division to a taxation law included a reference to this Act or the
20
Financial Transaction Reports Act 1988.
21
Note:
Division 355 in Schedule 1 to the Taxation Administration Act 1953
22
deals with confidentiality of taxation information.
23
4 Subsection 125(4)
24
Omit "Section 3C of", substitute "Division 355 in Schedule 1 to".
25
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
39
Australian Crime Commission Act 2002
1
5 At the end of subsection 19A(5)
2
Add:
3
Note:
If the information is protected information (within the meaning of
4
section 355-30 in Schedule 1 to the Taxation Administration Act
5
1953), the officer or person may decline to disclose that information
6
unless an exception in Division 355 in that Schedule covers the
7
disclosure.
8
6 At the end of subsection 20(4)
9
Add:
10
Note:
If the information is protected information (within the meaning of
11
section 355-30 in Schedule 1 to the Taxation Administration Act
12
1953), the officer or person may decline to disclose that information
13
unless an exception in Division 355 in that Schedule covers the
14
disclosure.
15
Australian Securities and Investments Commission Act 2001
16
7 Subsection 127(1AA)
17
Repeal the subsection.
18
Crimes (Taxation Offences) Act 1980
19
8 Section 4
20
Repeal the section, substitute:
21
4 Secrecy
22
Division 355 in Schedule 1 to the Taxation Administration Act
23
1953 has effect as if this Act were part of that Act.
24
Customs Administration Act 1985
25
9 Section 16A
26
Repeal the section.
27
Schedule 2 Consequential amendments
Part 1 Amendments
40 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Development Allowance Authority Act 1992
1
10 Section 93AA (definition of State taxation officer
2
disclosure provision)
3
Repeal the definition.
4
11 Paragraph 108(c)
5
Repeal the paragraph.
6
12 After section 114
7
Insert:
8
114A Disclosure of commercial-in-confidence information obtained
9
in breach of this Act
10
(1) A person commits an offence if the person:
11
(a) makes a record of, discloses or otherwise makes use of
12
information; and
13
(b) the information is commercial-in-confidence information for
14
the purposes of section 114; and
15
(c) the information was disclosed to or obtained by the person in
16
breach of section 114; and
17
(d) the information was not disclosed to or obtained by the
18
person because of performing duties or functions under this
19
Act.
20
Penalty: Imprisonment for 2 years.
21
(2) Subsection (1) does not apply:
22
(a) to the extent that the person's actions are required or
23
permitted by this Act or reasonably necessary in order to
24
comply with an obligation imposed by this Act; or
25
(b) to a disclosure if the disclosure is:
26
(i) to the DAA or a person who is performing duties or
27
functions under this Act; and
28
(ii) for a purpose connected with administering this Act.
29
Note:
A defendant bears an evidential burden in relation to the matters in
30
this subsection: see subsection 13.3(3) of the Criminal Code.
31
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
41
(3) Except where it is necessary to do so for the purpose of carrying
1
into effect the provisions of this Act, a person must not be required
2
to disclose to a court or tribunal a matter or thing with respect to
3
information in relation to which subsection (1) applies.
4
13 Paragraph 118(b)
5
Repeal the paragraph.
6
Energy Grants (Cleaner Fuels) Scheme Act 2004
7
14 Section 3 (at the end of the note)
8
Add "This means, for example, that people who acquire information
9
under this Act are subject to the confidentiality obligations and
10
exceptions in Division 355 in Schedule 1 to the Taxation Administration
11
Act 1953."
12
Energy Grants (Credits) Scheme Act 2003
13
15 At the end of section 3
14
Add:
15
Note:
An effect of this provision is that people who acquire information
16
under this Act are subject to the confidentiality obligations and
17
exceptions in Division 355 in Schedule 1 to the Taxation
18
Administration Act 1953.
19
Excise Act 1901
20
16 At the end of section 7
21
Add:
22
Note:
An effect of this provision is that people who acquire information
23
under this Act are subject to the confidentiality obligations and
24
exceptions in Division 355 in Schedule 1 to the Taxation
25
Administration Act 1953.
26
17 Section 159
27
Repeal the section.
28
Schedule 2 Consequential amendments
Part 1 Amendments
42 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
First Home Saver Accounts Act 2008
1
18 At the end of subsection 3(1)
2
Add:
3
Note:
An effect of this subsection is that people who acquire information
4
under the specified provisions are subject to the confidentiality
5
obligations and exceptions in Division 355 in Schedule 1 to the
6
Taxation Administration Act 1953.
7
19 Section 18 (definition of protected information)
8
Repeal the definition.
9
20 Section 70
10
Repeal the section.
11
Franchise Fees Windfall Tax (Collection) Act 1997
12
21 At the end of section 5
13
Add:
14
Note:
An effect of this provision is that people who acquire information
15
under this Act are subject to the confidentiality obligations and
16
exceptions in Division 355 in Schedule 1 to the Taxation
17
Administration Act 1953.
18
Freedom of Information Act 1982
19
22 Schedule 3
20
Omit "Crimes (Taxation Offences) Act 1980, subsections 4(1A), (1) and
21
(1AA)", substitute "Crimes (Taxation Offences) Act 1980, section 4".
22
23 Schedule 3
23
Omit "Fringe Benefits Tax Assessment Act 1986, subsection 5(3)".
24
24 Schedule 3
25
Omit "Income Tax Assessment Act 1936, subsections 16(2), (4F),
26
(4FA), (4JB) and (5C)".
27
25 Schedule 3
28
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
43
Omit "Petroleum Resource Rent Tax Assessment Act 1987, subsection
1
17(3)".
2
26 Schedule 3
3
Omit "Taxation Administration Act 1953, section 355-5 in Schedule 1",
4
substitute "Taxation Administration Act 1953, sections 355-25, 355-155
5
and 355-265 in Schedule 1".
6
27 Schedule 3
7
Omit "Taxation Administration Act 1953, subsections 3C(2), 3G(6) and
8
(9) and 3H(5) and (8), paragraph 8WB(1)(c) and subsection 8XB(1)",
9
substitute "Taxation Administration Act 1953, paragraph 8WB(1)(c)".
10
28 Schedule 3
11
Omit "Taxation (Interest on Overpayments and Early Payments) Act
12
1983, subsection 8(2)".
13
Fringe Benefits Tax Assessment Act 1986
14
29 At the end of section 3
15
Add:
16
Note:
An effect of this provision is that people who acquire information
17
under this Act are subject to the confidentiality obligations and
18
exceptions in Division 355 in Schedule 1 to the Taxation
19
Administration Act 1953.
20
30 Section 5
21
Repeal the section.
22
Income Tax Assessment Act 1936
23
31 At the end of section 8
24
Add:
25
Note:
An effect of this provision is that people who acquire information
26
under this Act are subject to the confidentiality obligations and
27
exceptions in Division 355 in Schedule 1 to the Taxation
28
Administration Act 1953.
29
32 Sections 16 and 16A
30
Repeal the sections.
31
Schedule 2 Consequential amendments
Part 1 Amendments
44 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
33 Paragraph 202(n)
1
Repeal the paragraph.
2
Income Tax Assessment Act 1997
3
34 At the end of section 1-7
4
Add:
5
Note:
An effect of this provision is that people who acquire information
6
under this Act are subject to the confidentiality obligations and
7
exceptions in Division 355 in Schedule 1 to the Taxation
8
Administration Act 1953.
9
35 Section 11-55 (table item headed "social security or like
10
payments")
11
Repeal the item.
12
36 Subsection 30-229(5)
13
Repeal the subsection.
14
37 Section 59-5
15
Repeal the section.
16
38 Sections 396-95 and 396-100
17
Repeal the sections.
18
39 Subsection 995-1(1)
19
Insert:
20
authorised ASIO officer has the meaning given by section 355-70
21
in Schedule 1 to the Taxation Administration Act 1953.
22
40 Subsection 995-1(1)
23
Insert:
24
authorised law enforcement agency officer has the meaning given
25
by section 355-70 in Schedule 1 to the Taxation Administration Act
26
1953.
27
41 Subsection 995-1(1)
28
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
45
Insert:
1
law enforcement agency has the meaning given by section 355-70
2
in Schedule 1 to the Taxation Administration Act 1953.
3
42 Subsection 995-1(1)
4
Insert:
5
proceeds of crime order has the meaning given by section 355-70
6
in Schedule 1 to the Taxation Administration Act 1953.
7
43 Subsection 995-1(1)
8
Insert:
9
Project Wickenby officer has the meaning given by section 355-70
10
in Schedule 1 to the Taxation Administration Act 1953.
11
44 Subsection 995-1(1)
12
Insert:
13
Project Wickenby taskforce agency has the meaning given by
14
section 355-70 in Schedule 1 to the Taxation Administration Act
15
1953.
16
45 Subsection 995-1(1)
17
Insert:
18
Project Wickenby taskforce supporting agency has the meaning
19
given by section 355-70 in Schedule 1 to the Taxation
20
Administration Act 1953.
21
46 Subsection 995-1(1)
22
Insert:
23
protected information has the meaning given by section 355-30 in
24
Schedule 1 to the Taxation Administration Act 1953.
25
47 Subsection 995-1(1)
26
Insert:
27
Schedule 2 Consequential amendments
Part 1 Amendments
46 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
purposes of the Project Wickenby taskforce has the meaning given
1
by section 355-70 in Schedule 1 to the Taxation Administration Act
2
1953.
3
48 Subsection 995-1(1)
4
Insert:
5
serious offence has the meaning given by section 355-70 in
6
Schedule 1 to the Taxation Administration Act 1953.
7
49 Subsection 995-1(1)
8
Insert:
9
taskforce officer of a prescribed taskforce has the meaning given
10
by section 355-70 in Schedule 1 to the Taxation Administration Act
11
1953.
12
50 Subsection 995-1(1) (paragraph (b) of the definition of
13
taxation law)
14
Omit "regulations", substitute "legislative instruments made".
15
51 Subsection 995-1(1)
16
Insert:
17
taxation officer has the meaning given by section 355-30 in
18
Schedule 1 to the Taxation Administration Act 1953.
19
Income Tax (Transitional Provisions) Act 1997
20
52 At the end of section 1-7
21
Add:
22
Note:
An effect of this provision is that people who acquire information
23
under this Act are subject to the confidentiality obligations and
24
exceptions in Division 355 in Schedule 1 to the Taxation
25
Administration Act 1953.
26
Inspector-General of Intelligence and Security Act 1986
27
53 Subsection 22(3)
28
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
47
Omit "tax law (within the meaning of section 3E of the Taxation
1
Administration Act 1953)", substitute "taxation law (within the meaning
2
of the Income Tax Assessment Act 1997)".
3
54 Subsection 22(3) (note)
4
Omit "Section 3EC of", substitute "section 355-185 in Schedule 1 to".
5
55 Section 25A (note)
6
Omit "Section 3EC of", substitute "Subdivision 355-C in Schedule 1
7
to".
8
International Tax Agreements Act 1953
9
56 At the end of subsection 4(1)
10
Add:
11
Note:
An effect of this provision is that people who acquire information
12
under this Act are subject to the confidentiality obligations and
13
exceptions in Division 355 in Schedule 1 to the Taxation
14
Administration Act 1953.
15
57 Subsection 23(2)
16
Repeal the subsection.
17
58 Subsection 23(3)
18
Omit "Subsections (1) and (2) have", substitute "Subsection (1) has".
19
Petroleum Resource Rent Tax Assessment Act 1987
20
59 At the end of section 15
21
Add:
22
Note:
An effect of this provision is that people who acquire information
23
under this Act are subject to the confidentiality obligations and
24
exceptions in Division 355 in Schedule 1 to the Taxation
25
Administration Act 1953.
26
60 Sections 17 and 18
27
Repeal the sections.
28
Schedule 2 Consequential amendments
Part 1 Amendments
48 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Pooled Development Funds Act 1992
1
61 Subsection 71(3)
2
Omit all the words after "for the purposes of", substitute "Division 355
3
in Schedule 1 to the Taxation Administration Act 1953, to be protected
4
information within the meaning of that Act".
5
Privacy Act 1988
6
62 Subsection 17(4)
7
Repeal the subsection.
8
63 Schedule 2
9
Repeal the Schedule.
10
Product Grants and Benefits Administration Act 2000
11
64 Section 7 (at the end of the note)
12
Add "This means, for example, that people who acquire information
13
under this Act are subject to the confidentiality obligations and
14
exceptions in Division 355 in Schedule 1 to the Taxation Administration
15
Act 1953.".
16
65 Section 47
17
Repeal the section.
18
Product Stewardship (Oil) Act 2000
19
66 Section 7 (at the end of the note)
20
Add "This means, for example, that people who acquire information
21
under this Act are subject to the confidentiality obligations and
22
exceptions in Division 355 in Schedule 1 to the Taxation Administration
23
Act 1953.".
24
Retirement Savings Accounts Act 1997
25
67 At the end of subsection 3(1)
26
Add:
27
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
49
Note:
An effect of paragraph (e) is that people who acquire information
1
under Divisions 2 and 4A of Part 11 are subject to the confidentiality
2
obligations and exceptions in Division 355 in Schedule 1 to the
3
Taxation Administration Act 1953.
4
68 Section 16 (definition of taxation officer)
5
Repeal the definition.
6
Small Superannuation Accounts Act 1995
7
69 At the end of section 6
8
Add:
9
Note:
An effect of this provision is that people who acquire information
10
under this Act are subject to the confidentiality obligations and
11
exceptions in Division 355 in Schedule 1 to the Taxation
12
Administration Act 1953.
13
Superannuation Contributions Tax (Assessment and
14
Collection) Act 1997
15
70 At the end of section 30
16
Add:
17
Note:
An effect of this provision is that people who acquire information
18
under this Act are subject to the confidentiality obligations and
19
exceptions in Division 355 in Schedule 1 to the Taxation
20
Administration Act 1953.
21
71 Section 32
22
Repeal the section.
23
Superannuation Contributions Tax (Members of
24
Constitutionally Protected Superannuation Funds)
25
Assessment and Collection Act 1997
26
72 At the end of section 26
27
Add:
28
Note:
An effect of this provision is that people who acquire information
29
under this Act are subject to the confidentiality obligations and
30
exceptions in Division 355 in Schedule 1 to the Taxation
31
Administration Act 1953.
32
Schedule 2 Consequential amendments
Part 1 Amendments
50 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
73 Section 28
1
Repeal the section.
2
Superannuation (Government Co-contribution for Low
3
Income Earners) Act 2003
4
74 At the end of section 46
5
Add:
6
Note:
An effect of this provision is that people who acquire information
7
under this Act are subject to the confidentiality obligations and
8
exceptions in Division 355 in Schedule 1 to the Taxation
9
Administration Act 1953.
10
75 Section 53
11
Repeal the section.
12
76 Section 56 (definition of Deputy Commissioner)
13
Repeal the definition.
14
77 Section 56 (definition of protected document)
15
Repeal the definition.
16
78 Section 56 (definition of protected information)
17
Repeal the definition.
18
79 Section 56 (definition of Second Commissioner)
19
Repeal the definition.
20
Superannuation Guarantee (Administration) Act 1992
21
80 Subsection 6(1) (definition of taxation officer)
22
Repeal the definition.
23
81 At the end of section 43
24
Add:
25
Note:
An effect of this provision is that people who acquire information
26
under this Act are subject to the confidentiality obligations and
27
exceptions in Division 355 in Schedule 1 to the Taxation
28
Administration Act 1953.
29
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
51
82 Sections 45 and 45A
1
Repeal the sections.
2
Superannuation Industry (Supervision) Act 1993
3
83 At the end of subsection 6(1)
4
Add:
5
Note:
An effect of paragraphs (e), (f) and (g) is that people who acquire
6
information under those provisions (to the extent that they relate to
7
self-managed superannuation funds) are subject to the confidentiality
8
obligations and exceptions in Division 355 in Schedule 1 to the
9
Taxation Administration Act 1953.
10
84 Subsection 131A(1) (note)
11
Omit all the words after "APRA is the Regulator)", substitute "or
12
Division 355 in Schedule 1 to the Taxation Administration Act 1953 (if
13
the Commissioner of Taxation is the Regulator). In particular, see
14
paragraph (c) of the definition of officer in subsection (1), and
15
subsections (2), (9) and (10), of section 56 of the Australian Prudential
16
Regulation Authority Act 1998 and sections 355-15 and 355-25 in
17
Schedule 1 to the Taxation Administration Act 1953".
18
85 Division 2 of Part 24B
19
Repeal the Division.
20
Superannuation (Self Managed Superannuation Funds)
21
Taxation Act 1987
22
86 At the end of section 9
23
Add:
24
Note:
An effect of this provision is that people who acquire information
25
under this Act are subject to the confidentiality obligations and
26
exceptions in Division 355 in Schedule 1 to the Taxation
27
Administration Act 1953.
28
Superannuation (Unclaimed Money and Lost Members) Act
29
1999
30
87 Section 8 (definition of court)
31
Schedule 2 Consequential amendments
Part 1 Amendments
52 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Repeal the definition.
1
88 Section 8 (definition of protected document)
2
Repeal the definition.
3
89 Section 8 (definition of protected information)
4
Repeal the definition.
5
90 Part 6
6
Repeal the Part.
7
91 At the end of section 40
8
Add:
9
Note:
An effect of this provision is that people who acquire information
10
under this Act are subject to the confidentiality obligations and
11
exceptions in Division 355 in Schedule 1 to the Taxation
12
Administration Act 1953.
13
Tax Agent Services Act 2009
14
92 Subsection 60-130(2) (including the note)
15
Repeal the subsection, substitute:
16
(2)
The
*
Chair must also set out in the report, in relation to each
17
general category of offence and in relation to each
*
law
18
enforcement agency:
19
(a) the number of occasions (if any) during the year on which the
20
Board was requested by, or on behalf of, the head of the
21
agency to disclose information under subsection 70-40(4) to
22
*
authorised law enforcement agency officers; and
23
(b) the number of occasions (if any) during the year on which
24
information was disclosed under that subsection to authorised
25
law enforcement agency officers.
26
93 Sections 70-35, 70-40 and 70-45
27
Repeal the sections, substitute:
28
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
53
70-35 Official information not to be disclosed
1
Offence--recording or disclosing official information
2
(1) A person commits an offence if:
3
(a)
the
person:
4
(i) is or has been a
*
Board member or a member of a
5
*
committee; or
6
(ii) is or has been an APS employee whose services were
7
made available to the Board by the Commissioner; or
8
(iii) is or has been a person appointed or employed by, or a
9
provider of services for, the Commonwealth; and
10
(b)
the
person:
11
(i) makes a record of information; or
12
(ii) discloses information to another person (other than the
13
person to whom the information relates or that person's
14
*
agent in relation to the information) or to a court or
15
tribunal; and
16
(c) the information is
*
official information; and
17
(d) the information was acquired by the first-mentioned person
18
in the course of, or because of, his or her duties under or in
19
relation to this Act or the regulations.
20
Penalty: Imprisonment for 2 years.
21
Consent is not a defence
22
(2) It is not a defence to a prosecution for an offence against
23
subsection (1) that the entity to whom the information relates has
24
consented to:
25
(a) the making of the record; or
26
(b) the disclosure of the information.
27
Limits on disclosure to courts and tribunals
28
(3) A person mentioned in paragraph (1)(a) is not required to disclose
29
to a court or tribunal
*
official information that was acquired by the
30
person in the course of, or because of, his or her duties under or in
31
relation to this Act or the regulations except if it is necessary to do
32
so for the purpose of carrying into effect the provisions of this Act
33
or the regulations.
34
Schedule 2 Consequential amendments
Part 1 Amendments
54 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
70-40 Exceptions to the prohibition on disclosure of official
1
information
2
Disclosure in the performance of duties
3
(1) Subsection 70-35(1) does not apply if the record or disclosure is
4
made in performing the person's duties under or in relation to this
5
Act or the regulations.
6
Note:
A defendant bears an evidential burden in relation to the matters in
7
subsection (1): see subsection 13.3(3) of the Criminal Code.
8
Disclosure of publicly available information
9
(2) Subsection 70-35(1) does not apply if the information was already
10
available to the public (otherwise than as a result of a
11
contravention of subsection 70-35(1) or 70-45(1)).
12
Note:
A defendant bears an evidential burden in relation to the matters in
13
subsection (2): see subsection 13.3(3) of the Criminal Code.
14
Disclosures to the Commissioner of Taxation
15
(3) Subsection 70-35(1) does not apply if the record or disclosure:
16
(a) is to the Commissioner; and
17
(b) is for the purpose of:
18
(i)
investigating
a
*
taxation offence; or
19
(ii) enforcing a law, the contravention of which is a taxation
20
offence; or
21
(iii) investigating the contravention of, or enforcing a
22
provision of, a
*
taxation law that imposes a civil
23
penalty; or
24
(iv) the making, or proposed or possible making, of a
25
*
proceeds of crime order relating to a taxation offence.
26
Note:
A defendant bears an evidential burden in relation to the matters in
27
subsection (3): see subsection 13.3(3) of the Criminal Code.
28
Disclosure in relation to serious offences and proceeds of crime
29
orders
30
(4) Subsection 70-35(1) does not apply if:
31
(a) the record is made for, or the disclosure is to, an
*
authorised
32
law enforcement agency officer; and
33
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
55
(b) the record or disclosure is for the purpose of:
1
(i)
investigating
a
*
serious offence; or
2
(ii) enforcing a law, the contravention of which is a serious
3
offence; or
4
(iii) the making, or proposed or possible making, of a
5
*
proceeds of crime order.
6
Note:
A defendant bears an evidential burden in relation to the matters in
7
subsection (4): see subsection 13.3(3) of the Criminal Code.
8
70-45 On-disclosure of official information
9
Offence--on-disclosure of information
10
(1) A person commits an offence if:
11
(a)
the
person:
12
(i) makes a record of information; or
13
(ii) discloses information to another person (other than a
14
person to whom the information relates or the person's
15
*
agent in relation to the information) or to a court or
16
tribunal; and
17
(b) the information was acquired by the first-mentioned person
18
under an exception in section 70-40 or in this section; and
19
(c) the first-mentioned person did not acquire the information in
20
the course of, or because of, his or her duties under or in
21
relation to this Act or the regulations.
22
Penalty: Imprisonment for 2 years.
23
Consent is not a defence
24
(2) It is not a defence to a prosecution for an offence against
25
subsection (1) that the entity to whom the information relates has
26
consented to:
27
(a) the making of the record; or
28
(b) the disclosure of the information.
29
Exceptions
30
(3) Subsection (1) does not apply if the information was already
31
available to the public (otherwise than as a result of a
32
contravention of subsection (1) or 70-35(1)).
33
Schedule 2 Consequential amendments
Part 1 Amendments
56 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Note:
A defendant bears an evidential burden in relation to the matters in
1
subsection (3): see subsection 13.3(3) of the Criminal Code.
2
(4) Subsection (1) does not apply if:
3
(a) the information was originally disclosed under an exception
4
in section 70-40 for a purpose specified in that exception (the
5
original purpose); and
6
(b) the information was acquired by the person under this section
7
or an exception in section 70-40; and
8
(c) the record or disclosure is made by the person for the original
9
purpose, or in connection with the original purpose.
10
Note:
A defendant bears an evidential burden in relation to the matters in
11
subsection (4): see subsection 13.3(3) of the Criminal Code.
12
(5) Without limiting subsection (4), a record or disclosure is made by
13
the person in connection with the original purpose if the record or
14
disclosure is for purposes of criminal, civil or administrative
15
proceedings (including merits review or judicial review) that are
16
related to the original purpose.
17
Limit on on-disclosure to courts or tribunals
18
(6) A person is not to be required to disclose to a court or tribunal
19
information that was acquired by the person under this section,
20
except if it is necessary to do so for the purpose of carrying into
21
effect the provisions of this Act or the regulations.
22
94 Subsection 90-1(1)
23
Insert:
24
official information means information that:
25
(a) was disclosed or obtained under or for the purposes of this
26
Act; and
27
(b) relates to the affairs of a person; and
28
(c) identifies, or is reasonably capable of being used to identify,
29
the person.
30
95 Subsection 90-1(1) (definition of proceeds of crime order)
31
Repeal the definition.
32
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
57
Taxation Administration Act 1953
1
96 Subsection 2(1) (definition of ASIO officer)
2
Repeal the definition.
3
97 Subsection 2(1) (definition of authorised ASIO officer)
4
Repeal the definition.
5
98 Subsection 2(1) (definition of authorised law enforcement
6
agency officer)
7
Repeal the definition.
8
99 Subsection 2(1) (definition of authorised Royal
9
Commission officer)
10
Repeal the definition.
11
100 Subsection 2(1) (definition of Chairperson)
12
Repeal the definition.
13
101 Subsection 2(1) (definition of eligible Royal Commission)
14
Repeal the definition.
15
102 Subsection 2(1) (definition of head)
16
Repeal the definition.
17
103 Subsection 2(1) (definition of IGIS officer)
18
Repeal the definition.
19
104 Subsection 2(1) (definition of Inspector-General)
20
Repeal the definition.
21
105 Subsection 2(1) (definition of law enforcement agency)
22
Repeal the definition.
23
106 Subsection 2(1) (definition of official)
24
Repeal the definition.
25
107 At the end of section 3A
26
Schedule 2 Consequential amendments
Part 1 Amendments
58 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Add:
1
Note:
An effect of this provision is that people who acquire information
2
under this Act are subject to the confidentiality obligations and
3
exceptions in Division 355 in Schedule 1.
4
108 Paragraphs 3B(1AA)(b) to (f)
5
Repeal the paragraphs, substitute:
6
(b) set out, in relation to each general category of offence and in
7
relation to each law enforcement agency (within the meaning
8
of the Income Tax Assessment Act 1997):
9
(i) the number of occasions (if any) during the year on
10
which the Commissioner was requested by, or on behalf
11
of, the head of the agency to disclose information under
12
subsection 355-70(1) in Schedule 1 to authorised law
13
enforcement agency officers (within the meaning of that
14
Act) representing the agency; and
15
(ii) the number of occasions (if any) during the year on
16
which information was disclosed under that subsection
17
to authorised law enforcement agency officers; and
18
(c) set out, in relation to each general category of offence and in
19
relation to each Royal Commission or other body mentioned
20
in column 2 of table item 6 in subsection 355-70(1) in
21
Schedule 1:
22
(i) the number of occasions (if any) during the year on
23
which the Commissioner was requested by the
24
Commission or body to disclose information under
25
subsection 355-70(1) in Schedule 1 to the Commission
26
or body; and
27
(ii) the number of occasions (if any) during the year on
28
which information was disclosed under that subsection
29
to the Commission or body; and
30
(d) set out, in relation to ASIO:
31
(i) the number of occasions (if any) during the year on
32
which the Commissioner was requested by, or on behalf
33
of, the Director-General of Security to disclose
34
information under subsection 355-70(1) to an authorised
35
ASIO officer (within the meaning of the Income Tax
36
Assessment Act 1997); and
37
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
59
(ii) the number of occasions (if any) during the year on
1
which information was disclosed under that subsection
2
to an authorised ASIO officer; and
3
(e)
set
out:
4
(i) the number of occasions (if any) during the year on
5
which the Commissioner or a taxation officer was
6
requested to disclose documents under subsection
7
355-70(1) in Schedule 1 in relation to a purpose of the
8
Project Wickenby taskforce; and
9
(ii) the number of occasions (if any) during the year on
10
which the Commissioner or a taxation officer disclosed
11
documents under that subsection; and
12
(f) set out, in relation to a taskforce that has been prescribed for
13
the purposes of subsection 355-70(1) in Schedule 1:
14
(i) the number of occasions (if any) during the year on
15
which the Commissioner or a taxation officer was
16
requested to disclose documents under subsection
17
355-70(1) in relation to a purpose of the taskforce; and
18
(ii) the number of occasions (if any) during the year on
19
which the Commissioner or a taxation officer disclosed
20
documents under that subsection.
21
109 Subsection 3B(1B)
22
Omit "13J,".
23
110 Sections 3C to 3H
24
Repeal the sections.
25
111 Paragraph 8WA(1AA)(b)
26
Omit ", (m) or (n)", substitute "or (m)".
27
112 Paragraphs 8WB(1A)(a) and (b)
28
Omit "(n),".
29
113 Section 8XB
30
Repeal the section.
31
114 Section 13H
32
Repeal the section.
33
Schedule 2 Consequential amendments
Part 1 Amendments
60 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
115 Division 3 of Part IIIA
1
Repeal the Division.
2
116 Sections 17B and 17C
3
Repeal the sections.
4
117 Subsection 426-65(4) in Schedule 1
5
Omit all the words after "contravene", substitute "section 355-25 or
6
355-155".
7
Taxation (Interest on Overpayments and Early Payments)
8
Act 1983
9
118 At the end of section 4
10
Add:
11
Note:
An effect of this provision is that people who acquire information
12
under this Act are subject to the confidentiality obligations and
13
exceptions in Division 355 in Schedule 1 to the Taxation
14
Administration Act 1953.
15
119 Section 8
16
Repeal the section.
17
Termination Payments Tax (Assessment and Collection) Act
18
1997
19
120 At the end of section 21
20
Add:
21
Note:
An effect of this provision is that people who acquire information
22
under this Act are subject to the confidentiality obligations and
23
exceptions in Division 355 in Schedule 1 to the Taxation
24
Administration Act 1953.
25
121 Section 23
26
Repeal the section.
27
Trust Recoupment Tax Assessment Act 1985
28
122 Subsection 4(4)
29
Consequential amendments Schedule 2
Amendments Part 1
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
61
Omit "16 of the Assessment Act or section 3C", substitute "355-25 or
1
355-155 in Schedule 1".
2
3
Schedule 2 Consequential amendments
Part 2 Application, transitional and savings provisions
62 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Part 2--Application, transitional and savings
1
provisions
2
123 Application of amendments
3
(1)
The amendments made by items 3, 4 and 93 of this Schedule apply to
4
records and disclosures made on or after the commencement of those
5
items (whenever the information was obtained).
6
(2)
The amendment made by item 12 of this Schedule applies to records,
7
disclosures and uses made on or after the commencement of that item
8
(whenever the information was obtained).
9
(3)
The amendment made by item 26 of this Schedule applies to exempt
10
documents on or after the commencement of that item, whether the
11
documents came into existence before, on or after commencement of
12
that item.
13
124 Transitional--information obtained under amended or
14
repealed provisions before commencement
15
If:
16
(a) before the commencement of this item, information was
17
acquired by an entity under, or for the purposes of, a taxation
18
law (within the meaning of the Income Tax Assessment Act
19
1997), other than as a taxation officer; and
20
(b) the information is protected information within the meaning
21
of section 355-30 of Schedule 1 to the Taxation
22
Administration Act 1953 (as inserted by item 1 of Schedule 1
23
to this Act);
24
then, after that commencement, the information is taken to be
25
information acquired by the entity under an exception in
26
Subdivision 355-B or 355-C in Schedule 1 to the Taxation
27
Administration Act 1953 (as inserted by item 1 of Schedule 1 to this
28
Act).
29
125 Transitional provision--authorisations
30
(1)
If, immediately before the commencement of this item, an officer of a
31
law enforcement agency was an authorised law enforcement agency
32
officer within the meaning of the Taxation Administration Act 1953 (as
33
in force at that time), the officer is taken, on and after that
34
Consequential amendments Schedule 2
Application, transitional and savings provisions Part 2
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
63
commencement, to be an authorised law enforcement agency officer
1
within the meaning of the Income Tax Assessment Act 1997.
2
(2)
If, immediately before the commencement of this item, a person
3
employed under paragraph 84(1)(a) or (b) of the Australian Security
4
Intelligence Organisation Act 1979 was an authorised ASIO officer
5
within the meaning of the Taxation Administration Act 1953 (as in force
6
at that time), the person is taken, on and after that commencement, to be
7
an authorised ASIO officer within the meaning of the Income Tax
8
Assessment Act 1997.
9
126 Saving--section 159 of the Excise Act 1901
10
(1)
This item applies to an entity who acquired protected information
11
(within the meaning of section 159 of the Excise Act 1901 as in force
12
immediately before the commencement of item 17 of this Schedule)
13
when the excise law (within the meaning of that Act) was not
14
administered by the Commissioner of Taxation.
15
(2)
Despite the repeal of section 159 of the Excise Act 1901 by item 17 of
16
this Schedule, that section continues to apply to the entity after the
17
commencement of this item, in relation to the information, as if the
18
repeal had not happened.
19
127 Saving--section 252C of the Superannuation Industry
20
(Supervision) Act 1993
21
(1)
This item applies to an entity who acquired, before 8 October 1999,
22
protected information (within the meaning of section 252C of the
23
Superannuation Industry (Supervision) Act 1993 as in force
24
immediately before the commencement of item 85 of this Schedule).
25
(2)
Despite the repeal of section 252C of the Superannuation Industry
26
(Supervision) Act 1993 by item 85 of this Schedule, that section
27
continues to apply to the entity after the commencement of this item, in
28
relation to the information, as if the repeal had not happened.
29
30
Schedule 3 Other amendments
64 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Schedule 3--Other amendments
1
2
Income Tax Assessment Act 1936
3
1 Subsection 6(1) (definition of Defence Department)
4
Repeal the definition.
5
2 Subsection 6(1) (definition of Defence Minister)
6
Repeal the definition.
7
3 Subsection 6(1) (definition of Defence Secretary)
8
Repeal the definition.
9
4 Subsection 6(1) (definition of Education Secretary)
10
Repeal the definition, substitute:
11
Education Secretary has the meaning given by the Income Tax
12
Assessment Act 1997.
13
5 Subsection 6(1) (definition of Health Department)
14
Repeal the definition, substitute:
15
Health Department has the meaning given by the Income Tax
16
Assessment Act 1997.
17
6 Subsection 6(1) (definition of Health Minister)
18
Repeal the definition, substitute:
19
Health Minister has the meaning given by the Income Tax
20
Assessment Act 1997.
21
Income Tax Assessment Act 1997
22
7 Subsection 995-1(1)
23
Insert:
24
Defence Department means the Department that:
25
(a) deals with matters arising under section 1 of the Defence Act
26
1903; and
27
Other amendments Schedule 3
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
65
(b) is administered by the Defence Minister.
1
8 Subsection 995-1(1)
2
Insert:
3
Defence Secretary means the Secretary of the Defence
4
Department.
5
9 Subsection 995-1(1)
6
Insert:
7
Education Secretary means the Secretary of the Education
8
Department.
9
10 Subsection 995-1(1)
10
Insert:
11
Health Department means the Department that:
12
(a) deals with matters arising under section 1 of the National
13
Health Act 1953; and
14
(b) is administered by the Health Minister.
15
11 Subsection 995-1(1)
16
Insert:
17
Health Minister means the Minister administering section 1 of the
18
National Health Act 1953.
19
12 Subsection 995-1(1)
20
Insert:
21
Health Secretary means the Secretary of the Health Department.
22
13 Subsection 995-1(1)
23
Insert:
24
Immigration Department means the Department that:
25
(a) deals with matters arising under section 1 of the Migration
26
Act 1958; and
27
(b) is administered by the Immigration Minister.
28
Schedule 3 Other amendments
66 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
14 Subsection 995-1(1)
1
Insert:
2
Immigration Minister means the Minister administering section 1
3
of the Migration Act 1958.
4
15 Subsection 995-1(1)
5
Insert:
6
Immigration Secretary means the Secretary of the Immigration
7
Department.
8
Taxation Administration Act 1953
9
16 Subsection 2(1) (definition of Immigration Department)
10
Repeal the definition, substitute:
11
Immigration Department has the meaning given by the Income
12
Tax Assessment Act 1997.
13
17 Subsection 2(1) (definition of Immigration Minister)
14
Repeal the definition, substitute:
15
Immigration Minister has the meaning given by the Income Tax
16
Assessment Act 1997.
17
18 Subsection 2(1) (definition of Immigration Secretary)
18
Repeal the definition, substitute:
19
Immigration Secretary has the meaning given by the Income Tax
20
Assessment Act 1997.
21
19 Subsection 355-70(5)
22
Repeal the subsection, substitute:
23
(5)
Proceeds of crime order means:
24
(a) an order, relating to an entity's commission of a
*
serious
25
offence, under:
26
(i) Chapter 2 (about confiscation of property in relation to
27
certain offences) or Division 1 of Part 3-1 (about
28
Other amendments Schedule 3
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
67
examination orders) of the Proceeds of Crime Act 2002;
1
or
2
(ii) Part II (about confiscation) or III (about control of
3
property liable to confiscation) of the Proceeds of Crime
4
Act 1987; or
5
(iii)
a
*
State law or
*
Territory law corresponding to a law
6
referred to in subparagraph (i) or (ii); or
7
(iv) Division 3 of Part XIII (about recovery of pecuniary
8
penalties for dealings in narcotic goods) of the Customs
9
Act 1901; or
10
(b) an unexplained wealth order (within the meaning of the
11
Proceeds of Crime Act 2002); or
12
(c) an order under a State law or Territory law corresponding to
13
an order referred to in paragraph (b).
14
15
Schedule 4 Repeal
68 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. ,
2010
Schedule 4--Repeal
1
2
A New Tax System (Bonuses for Older Australians) Act 1999
3
1 The whole of the Act
4
Repeal the Act.
5
6
Regulations about transitional matters Schedule 5
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 No. , 2010
69
Schedule 5--Regulations about transitional
1
matters
2
3
1 Transitional regulations
4
(1)
The Governor-General may make regulations prescribing matters:
5
(a) required or permitted by this Act to be prescribed; or
6
(b) necessary or convenient to be prescribed for carrying out or
7
giving effect to this Act.
8
(2)
In particular, regulations may be made prescribing matters of a
9
transitional nature (including prescribing any saving or application
10
provisions) relating to the amendments or repeals made by this Act.
11