Taxation Administration Act 1953

Pt IA inserted by No 123 of 1984.

S 3ED repealed by No 145 of 2010, s 3 and Sch 2 item 110, effective 17 December 2010. S 3ED formerly read:

SECTION 3ED PROVIDING TAX INFORMATION RELEVANT TO SPONSORSHIP UNDER THE MIGRATION ACT 1958  
3ED(1)
Despite any taxation secrecy provision, the Commissioner may disclose information acquired under a taxation law to a migration officer if the Commissioner is satisfied that the information:

(a) relates to a holder or former holder of a visa, or an approved sponsor or former approved sponsor of a person for a visa, whose identity is disclosed to the Commissioner under section 140ZH of the Migration Act 1958 ; and

(b) is relevant to:

(i) the exercise of the Immigration Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or

(ii) the exercise of the Immigration Minister's powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or

(iii) the administration of Division 3A of Part 2 of that Act or regulations made under that Division.

Note:

Division 3A of Part 2 of the Migration Act 1958 deals with sponsorship obligations and Part 8D of that Act allows proceedings to be brought for contraventions of civil penalty provisions.

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History

S 3ED(1) amended by No 88 of 2008, s 3 and Sch 5 item 242, by inserting " Immigration " in para (b)(i) and (ii), effective 18 September 2009.

3ED(2)
If:

(a) both:

(i) a person is or has been a migration officer; and

(ii) information is disclosed to the person under subsection (1); or

(b) a person is someone to whom information is disclosed under subsection (3);

then, the person must not disclose the information to another person or a court, or make a record of the information.

Penalty: Imprisonment for 2 years.

3ED(3)
However, subsection (2) does not apply in the following circumstances:

(a) in the case of a person who is a migration officer - the information is disclosed or a record of the information is made for the purposes of, or in connection with:

(i) the exercise of the Immigration Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or

(ii) the exercise of the Immigration Minister's powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or

(iii) the administration of Division 3A of Part 2 of that Act or regulations made under that Division;

(b) in any case - the information is disclosed to a person or a court, or a record of the information is made, for the purposes of, or in connection with:

(i) a review of a decision concerning the exercise of the Immigration Minister's powers under Division 3A of Part 2 of the Migration Act 1958 or regulations made under that Division; or

(ii) civil penalty proceedings under Part 8D of the Migration Act 1958 in relation to a contravention of a provision in Division 3A of Part 2 of that Act; or

(iii) a penalty to be paid by a person, as an alternative to civil penalty proceedings against the person, in accordance with regulations made under section 140R of the Migration Act 1958 ; or

(iv) any proceedings arising from the review of a decision mentioned in subparagraph (i), the proceedings mentioned in subparagraph (ii) or the penalty mentioned in subparagraph (iii).

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History

S 3ED(3) amended by No 88 of 2008, s 3 and Sch 5 item 242, by inserting " Immigration " in para (a)(i) and (ii) and (b)(i), effective 18 September 2009.

3ED(4)
This section is in addition to, and not in derogation of, any other provision of this Act or of any other law relating to the communication of information.

3ED(5)
In this section:

approved sponsor
has the same meaning as in the Migration Act 1958 .

taxation law
has the meaning given by the Income Tax Assessment Act 1997 .

taxation secrecy provision
has the meaning given by section 3E.

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History

S 3ED(5) amended by No 88 of 2008, s 3 and Sch 5 item 243, by repealing the definition of " migration officer " , effective 18 September 2009. The definition formerly read:

migration officer
means the Secretary, or an employee, of the Department administered by the Minister who administers the Migration Act 1958 .

S 3ED inserted by No 159 of 2008, s 3 and Sch 2 item 1, effective 14 September 2009. No 159 of 2008, s 3 and Sch 2 item 2 contains the following application provision:

Application of amendment of the Taxation Administration Act 1953  
(1)
The amendment applies to information acquired by the Commissioner under a taxation law before, on or after 14 September 2009.

(2)
To avoid doubt, information acquired by the Commissioner under a taxation law may relate to a person who, immediately before this Schedule commences:

(a) is a standard business sponsor; or

(b) is an approved sponsor, other than an approved professional development sponsor; or

(c) both:

(i) was a standard business sponsor and an approved sponsor; and

(ii) remained bound by an undertaking made under section 140H of the Migration Act 1958 that was enforceable under section 140Q of that Act.

(3)
In this item:

approved professional development sponsor
has the same meaning as in regulation 1.03 of the Migration Regulations 1994 as in force immediately before 14 September 2009.

approved sponsor
has the same meaning as in the Migration Act 1958 .

Migration Act 1958
means the Migration Act 1958 as in force immediately before 14 September 2009.

standard business sponsor
has the same meaning as in regulation 1.20B of the Migration Regulations 1994 as in force immediately before 14 September 2009.

taxation law
has the meaning given by the Income Tax Assessment Act 1997 .