Victorian Current Acts Victorian Current Acts(1) A tax officer may disclose information obtained under or in relation to the administration of a taxation law—
(a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or
S. 92(1)(b) substituted by No. 83/2009 s. 36(a), amended by No. 40/2014 s. 39(1)(a)(ii).
(b) in connection with the administration or execution of—
(i) a taxation law; or
S. 92(1)(b)(ia) inserted by No. 3/2015 s. 57.
(ia) the Back to Work Act 2015 ; or
S. 92(1)(b)(ii) amended by Nos 40/2014 s. 39(1)(a)(i), 22/2021 s. 22.
(ii) the First Home Owner Grant and Home Buyer Schemes Act 2000 or a corresponding law of another State or Territory; or
(iii) the Unclaimed Money Act 2008 —
including for the purpose of any legal proceeding arising out of that taxation law, Act or corresponding law, or a report of those proceedings; or
S. 92(1)(ba) inserted by No. 28/2017 s. 89(1).
(ba) to a public service body for the purposes of verifying information obtained by the Commissioner by comparing that information with information held by the public service body; or
S. 92(1)(c) substituted by No. 83/2009 s. 29(1).
(c) in connection with the administration or execution of a recognised law (including for the purpose of any legal proceedings arising out of a recognised law or a report of those proceedings); or
(d) in accordance with a requirement imposed under an Act; or
(e) to an authorised recipient, being—
(i) the Ombudsman; or
S. 92(1)(e)(ii) amended by Nos 103/1998 s. 28, 37/2014 s. 10(Sch. item 165.2).
(ii) a police officer of or above the rank of Inspector; or
S. 92(1)(e)(iia) inserted by No. 23/2010 s. 27, substituted by No. 11/2017 s. 101.
(iia) the Victorian Planning Authority established under the Victorian Planning Authority Act 2017 for the purposes of administering Part 9B of the Planning and Environment Act 1987 ; or
S. 92(1)(e)(iib) inserted by No. 23/2010 s. 27.
(iib) the Secretary to the Department of Planning and Community Development for the purpose of administering Part 9B of the Planning and Environment Act 1987 ; or
S. 92(1)(e)(iic) inserted by No. 35/2017 s. 77, amended by Nos 63/2017 s. 21(Sch. 1 item 9.3), 34/2023 s. 127(Sch. 1 item 16).
(iic) Safe Transport Victoria within the meaning of section 3 of the Transport Integration Act 2010 for the purpose of administering Part 11 of the Commercial Passenger Vehicle Industry Act 2017 and any regulations made under that Act for the purposes of that Part; or
S. 92(1)(e)(iii) amended by No. 83/2009 s. 36(b).
(iii) the Public Record Office Victoria; or
(iv) the Australian Statistician; or
S. 92(1)(e)(v) substituted by Nos 93/1997 s. 28(Sch. item 30), 53/1999 s. 26(Sch. item 23), amended by No. 113/2003 s. 7(a).
(v) the Auditor-General; or
S. 92(1) (e)(vaa) inserted by No. 84/2008 s. 37(a).
(vaa) the Business Licensing Authority (established by section 4 of the Business Licensing Authority Act 1998 ) for the purpose of administering the Motor Car Traders Act 1986 and regulations made under that Act; or
S. 92(1)(e)(va) inserted by No. 113/2003 s. 7(b), substituted by No. 88/2005 s. 110(1)(a).
(va) the Director of Consumer Affairs Victoria; or
S. 92(1)(e) (vab) inserted by No. 76/2012 s. 21.
(vab) the Registrar of Titles; or
S. 92(1)(e)(vb) inserted by No. 113/2003 s. 7(b).
(vb) a member of the Australian Federal Police; or
S. 92(1)(e)(vc) inserted by No. 36/2005 s. 37.
(vc) the Country Fire Authority; or
S. 92(1)(e)(vd) inserted by No. 36/2005 s. 37, amended by No. 20/2019 s. 189.
(vd) Fire Rescue Victoria; or
S. 92(1)(e)(ve) inserted by
No. 84/2008 s. 37(b), amended by Nos 6/2010 s. 203(1)(Sch. 6 item
45) (as amended by No. 45/2010 s. 22), 49/2019
s. 186(Sch. 4 item 40).
(ve) the Secretary to the Department of Transport for the purpose of administering the Road Safety Act 1986 and regulations made under that Act; or
S. 92(1)(e)(vf) inserted by No. 84/2008 s. 37(b), amended by No. 67/2017 s. 27(a).
(vf) the Secretary to the Department of Economic Development, Jobs, Transport and Resources for the purpose of administering the Livestock Disease Control Act 1994 and the Duties Act 2000 and regulations made under those Acts; or
S. 92(1)(e)(vfa) inserted by No. 40/2016 s. 52.
(vfa) a Council that has been directed by the Minister under section 21(2) of the Fire Services Property Levy Act 2012 to be a collection agency in respect of non-rateable leviable land that is not located within the boundaries of a municipal district; or
S. 92(1)(e)(vg) inserted by No. 83/2009 s. 29(2), amended by No. 67/2017 s. 27(b).
(vg) the Australian Criminal Intelligence Commission; or
S. 92(1)(e)(vh) inserted by No. 83/2009 s. 29(2).
(vh) the Australian Securities and Investments Commission; or
S.
92(1)(e)
(vha) inserted by No. 83/2009 s. 29(2).
(vha) the Australian Taxation Office; or
S.
92(1)(e)
(vhb) inserted by No. 23/2022 s. 32(1).
(vhb) the Australian Financial Security Authority; or
S.
92(1)(e)
(vhc) inserted by No. 23/2022 s. 32(1).
(vhc) the Australian Transaction Reports and Analysis Centre; or
S.
92(1)(e)
(vhd) inserted by No. 23/2022 s. 32(1).
(vhd) a prescribed Commonwealth enforcement body, for the purposes of criminal investigations or inquiries, law enforcement activities or public revenue protection activities conducted by the body; or
S.
92(1)(e)
(vhe) inserted by No. 23/2022 s. 32(1).
(vhe) a body that is a member of the Phoenix Taskforce, for the purposes of law enforcement activities or public revenue protection activities conducted by the Phoenix Taskforce; or
S. 92(1)(e)(vi) amended by Nos 36/2010 s. 14(1), 41/2013 s. 51(1).
(vi) the Victorian WorkCover Authority; or
S. 92(1)(e)(vii) amended by No. 88/2005 s. 110(1)(b), repealed by No. 36/2010 s. 14(2), new s. 92(1)(e)(vii) inserted by No. 41/2013 s. 51(2), substituted by No. 17/2014 s. 160(Sch. 2 item 96).
(vii) the Victorian Legal Services Board; or
S. 92(1)(e)(viii) inserted by No. 41/2013 s. 51(2), substituted by No. 17/2014 s. 160(Sch. 2 item 96).
(viii) the Victorian Legal Services Commissioner; or
S. 92(1)(e)(ix) inserted by No. 40/2014 s. 39(1)(b).
(ix) the Chief Executive Centrelink for the purposes of administering the social security law within the meaning of the Social Security Act 1991 of the Commonwealth or any regulations made under that law; or
Note
See section 23(17) of the Social Security Act 1991 of the Commonwealth.
S. 92(1)(e)(x) inserted by No. 40/2014 s. 39(1)(b).
(x) the Child Support Registrar for the purposes of administering the Child Support (Registration and Collection) Act 1988 of the Commonwealth or the Child Support (Assessment) Act 1989 of the Commonwealth or any regulations made under those Acts; or
S. 92(1)(e)(xi) inserted by No. 40/2014 s. 39(1)(b).
(xi) the Commonwealth Treasurer in relation to a decision that the Commonwealth Treasurer may make under the Foreign Acquisitions and Takeovers Act 1975 of the Commonwealth or any regulations made under that Act or in accordance with Australia's Foreign Investment Policy; or
S. 92(1)(e)(xii) inserted by No. 40/2014 s. 39(1)(b).
(xii) a member of the Foreign Investment Review Board for the purposes of briefing the Commonwealth Treasurer in relation to a decision that the Commonwealth Treasurer may make under the Foreign Acquisitions and Takeovers Act 1975 of the Commonwealth or any regulations made under that Act or in accordance with Australia's Foreign Investment Policy; or
S. 92(1)(e)(xiii) inserted by No. 40/2014 s. 39(1)(b).
(xiii) the Secretary of the Department of the Treasury of the Commonwealth for the purposes of briefing the Commonwealth Treasurer in relation to a decision that the Commonwealth Treasurer may make under the Foreign Acquisitions and Takeovers Act 1975 of the Commonwealth or any regulations made under that Act or in accordance with Australia's Foreign Investment Policy; or
S. 92(1)(e)(xiv) inserted by No. 40/2014 s. 39(1)(b), amended by No. 47/2018 s. 10(a).
(xiv) the IBAC Commissioner for the purposes of administering the Independent Broad-based Anti‑corruption Commission Act 2011 or any regulations made under that Act; or
S. 92(1)(e)(xv) inserted by No. 47/2018 s. 10(b), amended by Nos 26/2022 s. 61, 14/2023 s. 77.
(xv) the Victorian Gambling and Casino Control Commission for the purpose of administering the Casino Control Act 1991 , the Casino (Management Agreement) Act 1993 or the Gambling Regulation Act 2003 or any regulations made under any of those Acts; or
S. 92(1)(e)(xvi) inserted by No. 17/2022 s. 97.
(xvi) the Director, Fines Victoria or the sheriff under the Fines Reform Act 2014 for the purpose of enforcing a registered fine, registered collection and enforcement order or warrant under that Act; or
S. 92(1)(f) inserted by No. 88/2005 s. 110(1)(c), amended by No. 69/2013 s. 17(1)(a).
(f) in connection with the operation of Landata, in the case of information obtained under or in relation to the administration of the Land Tax Act 2005 ; or
S. 92(1)(g) inserted by No. 69/2013 s. 17(1)(b).
(g) in connection with the provision, operation or use of an ELN, in the case of information obtained under or in relation to the administration of the Duties Act 2000 .
S. 92(2) inserted by No. 88/2005 s. 110(2).
(2) In this section—
S. 92(2) def. of Australia's Foreign Investment Policy inserted by No. 40/2014 s. 39(2).
"Australia's Foreign Investment Policy" means the document issued by the Commonwealth Treasurer known as Australia's Foreign Investment Policy as in force from time to time;
S. 92(2) def. of Chief Executive Centrelink inserted by No. 40/2014 s. 39(2).
"Chief Executive Centrelink" has the same meaning as in the Human Services (Centrelink) Act 1997 of the Commonwealth;
S. 92(2) def. of Child Support Registrar inserted by No. 40/2014 s. 39(2).
"Child Support Registrar" means the Registrar within the meaning of the Child Support (Registration and Collection) Act 1988 of the Commonwealth;
S. 92(2) def. of Common-wealth enforcement body inserted by No. 23/2022 s. 32(2).
"Commonwealth enforcement body" means a body that is—
(a) established under a law of the Commonwealth; and
(b) an enforcement body within the meaning of section 6(1) of the Privacy Act 1988 of the Commonwealth;
S. 92(2) def. of ELN inserted by No. 69/2013 s. 17(2).
"ELN "means ELN within the meaning of the Electronic Conveyancing National Law (Victoria);
S. 92(2) def. of IBAC Com-missioner inserted by No. 40/2014 s. 39(2).
"IBAC Commissioner" means the Commissioner appointed under section 20 of the Independent Broad-based Anti-corruption Commission Act 2011 ;
S. 92(2) def. of Landata amended by No. 28/2017 s. 89(2)(b).
"Landata" means the integrated computerised information retrieval and property enquiry service relating to information in respect of Victorian land, its ownership and use;
S. 92(2) def. of Phoenix Taskforce inserted by No. 23/2022 s. 32(2).
"Phoenix Taskforce" means the taskforce—
(a) consisting of bodies established under laws of the Commonwealth and the States and Territories; and
(b) established by the Commonwealth to detect, deter and disrupt illegal phoenix activity; and
(c) prescribed by item 5 of the table to regulation 67 of the Taxation Administration Regulations 2017 of the Commonwealth;
S. 92(2) def. of public service body
inserted by No. 28/2017 s. 89(2)(a).
"public service body" has the same meaning as in the Public Administration Act 2004 .
S. 92A inserted by No. 41/2013 s. 50, repealed by No. 67/2017 s. 28.
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