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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: Confidentiality of taxpayer information

Bill reference Paragraph number
Item 1, section 355-1 1.31
Item 1, section 355-1 and paragraph 355-10(b) 1.16
Item 1, paragraph 355-10(a) 1.15
Item 1, paragraphs 355-15(a) and (b) 2.11, 3.14
Item 1, paragraph 355-15(c) 2.12
Item 1, sections 355-25, 355-155 and 355-265 3.16
Item 1, subparagraphs 355-25(1)(b)(i), 355-155(a)(i) and 355-265(a)(i) 3.15
Item 1, subparagraph 355-25(1)(b)(ii) and subsection 355-25(2) 3.20
Item 1, subparagraphs 355-25(1)(b)(ii), 355-155(a)(ii) and 355-265(a)(ii) 3.17
Item 1, paragraph 355-25(1)(d) 3.30, 3.31
Item 1, subsection 355-25(2) 2.8
Item 1, paragraph 355-25(2)(a) 3.23
Item 1, paragraph 355-25(2)(b) 3.24
Item 1, paragraph 355-25(2)(c) 3.25
Item 1, paragraphs 355-25(2)(d) and (e) 3.26
Item 1, paragraphs 355-25(2)(f) 3.27
Item 1, paragraph 355-25(2)(g) 3.28
Item 1, subsection 355-30(1) 2.14
Item 1, paragraph 355-30(1)(a) 2.18, 2.29
Item 1, paragraph 355-30(1)(c) 2.19
Item 1, sections 355-35 and 355-160 4.14
Item 1, sections 355-40 and 355-165 4.22
Item 1, sections 355-45 to 355-75 4.33
Item 1, sections 355-45, 355-170 and 355-270 4.34
Item 1, section 355-45(2), item 9 in the table 5.30
Item 1, section 355-50 5.12
Item 1, subsection 355-50(2), item 1 in the table 5.15
Item 1, subsection 355-50(2), item 2 in the table 5.18
Item 1, subsection 355-50(2), item 3 in the table 5.20
Item 1, subsection 355-50(2), item 4 in the table 5.21
Item 1, subsection 355-50(2), item 5 in the table 5.22
Item 1, subsection 355-50(2), item 6 in the table 5.24
Item 1, subsection 355-50(2), item 7 in the table 5.26
Item 1, subsection 355-50(2), item 8 in the table 5.29
Item 1, sections 355-55 and 355-60 4.23
Item 1, section 355-55 and subsection 355-60(1) 5.32
Item 1, section 355-55, item 1 in the table 5.33
Item 1, section 355-55, item 2 in the table 5.34
Item 1, section 355-55, item 3 in the table 5.35
Item 1, section 355-55, item 4 in the table 5.37
Item 1, section 355-55, item 5 in the table 5.39
Item 1, subsections 355-60(1) and 355-210(1) 4.20, 4.24
Item 1, sections 355-60 and 355-210 4.26, 4.27
Item 1, section 355-65 5.43
Item 1, section 355-65, item 9 in table 1 5.56
Item 1, subsection 355-65(1), item 1 in table 3 5.54
Item 1, subsection 355-65(1), item 1 in table 7 5.45
Item 1, subsection 355-65(1), item 2 in table 4 5.71
Item 1, subsection 355-65(1), item 3 in table 2 and item 2 in table 3 5.48
Item 1, subsection 355-65(1), item 3 in table 3 5.53
Item 1, subsection 355-65(1), item 3 in table 5 5.73
Item 1, subsection 355-65(1), item 5 in table 7 5.77
Item 1, subsection 355-65(1), item 7 in table 3 5.69
Item 1, subsection 355-65(1), item 8 in table 3 5.66
Item 1, section 355-70 5.84
Item 2, subsection 355-70(1), item 2 in table 1 5.94
Item 1, subsection 355-70(1), item 3 in table 1 5.97
Item 1, subsection 355-70(1), items 5 and 6 in table 1 5.102
Item 1, paragraph 355-70(3)(b) 5.89
Item 1, sections 355-75 and 355-205, section 355-280 4.17, 4.18
Item 1, section 355-155 3.34
Item 1, paragraphs 355-155(1)(c) and 355-265(1)(d) 3.33
Item 1, subparagraphs 355-155(a)(ii) and 355-265(a)(ii) 3.19
Item 1, paragraph 355-155(b) 3.35
Item 1, subsection 355-175(1) 6.12
Item 1, paragraph 355-175(1)(a) 6.14
Item 1, subsection 355-175(2) 6.16
Item 1, subsection 355-175(3) 6.18
Item 1, section 355-180 6.20
Item 1, subsection 355-185(1) 6.22
Item 1, subsection 355-185(2) 6.23, 6.24
Item 1, section 355-190 6.25
Item 1, section 355-195 6.26
Item 1, section 355-200 6.29
Item 1, section 355-265 3.37
Item 1, section 355-275 6.31
Item 1, section 355-325 7.6
Item 1, subsection 355-330(1) 7.8
Item 1, subsections 355-330(2) and (3) 7.10, 7.11
Item 1, subsection 355-330(6) 7.12

Schedule 2: Consequential amendments

Bill reference Paragraph number
Item 2 1.23
Part 2, item 126 2.24
Item 32 5.105
Item 51 2.28
Items 62 and 63 7.23
Items 92 to 95 1.26
Item 123 7.13
Item 124 3.38, 7.14
Item 125 7.15
Item 126 7.16
Item 127 7.18

Schedule 3: Other amendments

Bill reference Paragraph number
Item 19 5.92

Schedule 4: Repeal

Bill reference Paragraph number
Item 1 7.20

Schedule 5: Regulations about transitional matters

Bill reference Paragraph number
Item 1 7.19


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