Commonwealth Consolidated Acts Commonwealth Consolidated ActsPart 1 -- Tax secrecy exception
Taxation Administration Act 1953
1 Subsection 355 - 65(8) in Schedule 1 (at the end of the table)
Add:
11 | the Secretary of the Department | (a) is of information that does not include the name, contact details or * ABN of any entity; and (b) is for the purpose of policy development or analysis in relation to the coronavirus known as COVID - 19 (including policy development or analysis in relation to any programs introduced in response to the economic impacts of the coronavirus). |
2 Application
The amendment made by item 1 of this Schedule applies in relation to records and disclosures of information made at or after the commencement of that item, whether the information was obtained before, at or after the commencement of that item.
Part 2 -- Repeal of tax secrecy exception
Taxation Administration Act 1953
3 Subsection 355 - 65(8) in Schedule 1 (table item 11)
Repeal the item.