Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZTA   INFORMATION DISCLOSED FOR THE PURPOSE OF ASSISTING THE TAX PRACTITIONERS BOARD  

14ZZTA(1)    
If information is disclosed to the Commissioner in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:

(a)    paragraph 355-30(1)(a) in Schedule 1 ;

(b)    paragraph (a) of the definition of official information in subsection 90-1(1) of the Tax Agent Services Act 2009 ;

the information is taken to have been disclosed or obtained under or for the purposes of this Act, and not the Tax Agent Services Act 2009 .

14ZZTA(2)    
If information is disclosed to the Tax Practitioners Board in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:

(a)    paragraph 355-30(1)(a) in Schedule 1 ;

(b)    paragraph (a) of the definition of official information in subsection 90-1(1) of the Tax Agent Services Act 2009 ;

the information is taken to have been disclosed or obtained under or for the purposes of the Tax Agent Services Act 2009 , and not this Act.