Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon John Dawkins, M.P.)Amendment of the Taxation Administration Act 1953
Summary of proposed amendments
Purpose of amendment: This Bill proposes to amend the Taxation Administration Act 1953 (the Act) to include the Queensland Criminal Justice Commission in the definition of law enforcement agency.
Date of Effect: The amendment will apply from the date of Royal Assent.
Section 3E of the Act provides the Commissioner with the discretion to disclose information acquired under a tax law to an authorised law enforcement agency officer.
Law enforcement agencies to which the Commissioner may provide information are specified in the definition of "law enforcement agency" in section 2 of the Act. The Queensland Criminal Justice Commission is not specified in the definition.
Explanation of proposed amendments
The Bill proposes to amend section 2 of the Act to include:
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- the Chairman of the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "head" [Subclause 63(a)] ; and
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- the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "law enforcement agency" [Subclause 63(b)] .
The amendment will enable the Commissioner to disclose information acquired under a tax law to the Queensland Criminal Justice Commission from the date of Royal Assent.