Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Assistant Treasurer, Senator the Hon Helen Coonan)4 Schedule 1 - Consequential Amendments
Freedom of Information Act 1982
4.1 This amendment includes section 37 of the Inspector-General of Taxation Act in the schedule of secrecy provisions in Schedule 3 of the Freedom of Information (FOI) Act, with the result that any document protected from disclosure by section 37 is an exempt document under Section 38 of the FOI Act.
National Crime Authority Act 1984
4.2 This amendment includes section 37 of the Inspector-General of Taxation Act in the schedule of prescribed provisions in Schedule 1 of the National Crime Authority (NCA) Act, with the result that any information protected from disclosure by section 37 need not be provided to the National Crime Authority notwithstanding a statutory notice has been issued by the Authority requiring the production of the document under Section 20 of the NCA Act.