CRP 2020/1

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COMMONWEALTH OF AUSTRALIA

This legislative instrument is repealed by F2022L01508 Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Repeal Determination 2022.

Taxation Administration Act 1953

Legislative Instrument

I, Louise Clarke, as delegate of the Commissioner of Taxation, make the following determination.

1 Name

This instrument is the Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020.

2 Commencement

(1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

4 Definitions

In this instrument:

Act means the Taxation Administration Act 1953.

5 Modifications of subsection 355-25(2) in Schedule 1 to the Act

For the purposes of section 370-5 in Schedule 1 to the Act, subsection 355-25(2) in that Schedule operates as if the following paragraph were added at the end of that subsection:

; or (h) the primary entity is an individual who has died and the covered entity is:

(i)

a registered tax agent or BAS agent of an executor or administrator of the primary entity's estate; or

(ii)

a legal practitioner representing an executor or administrator of the primary entity's estate in relation to the primary entity's affairs relating to one or more taxation laws.

6 Application of modification

The modification of subsection 355-25(2) in Schedule 1 to the Act made by this instrument applies in relation to a disclosure of information that occurs on or after the commencement of this instrument.

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Louise Clarke
Deputy Commissioner of Taxation

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Registration Number: F2020L00061

Registration Date: 29 January 2020

Legislative References: TAA 1953Sch 1 355-25(2)

Related Explanatory Statements:

CRP 2020/1 - Explanatory Statement

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