Taxation Administration Act 1953

Pt IA inserted by No 123 of 1984.

S 3B(1) amended by No 107 of 1989.

S 3B(1AA) amended by No 8 of 2019, s 3 and Sch 8 item 48, by substituting " taxation officers (within the meaning of the Income Tax Assessment Act 1997 ) " for " *taxation officers " in para (d), effective 1 April 2019.

S 3B(1AA) amended by No 15 of 2017, s 3 and Sch 1 item 2, by inserting para (e), effective 1 March 2017.

S 3B(1AA) amended by No 21 of 2015, s 3 and Sch 7 item 34, by repealing para (a), effective 20 March 2015. Para (a) formerly read:

(a) include information concerning any breaches, of which the Commissioner has notice, of undertakings given for the purposes of subsection 14C(2) ; and

S 3B(1AA) amended by No 145 of 2010, s 3 and Sch 2 item 108, by substituting paras (b) to (d) and repealing paras (e) to (f), effective 17 December 2010. Paras (b) to (f) formerly read:

(b) set out, in relation to each general category of offence and in relation to each law enforcement agency:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the head of the agency to disclose information under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

(c) set out, in relation to each general category of offence and in relation to each eligible Royal Commission:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Chairperson of the eligible Royal Commission to disclose information under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

(d) set out, in relation to ASIO:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Director-General of Security to disclose information under subsection 3EA(1) to an authorised ASIO officer; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3EA(1) to an authorised ASIO officer; and

(e) set out:

(i) the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3G(1) in relation to the Project Wickenby taskforce; and

(ii) the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection; and

(f) set out, in relation to a taskforce that has been prescribed under section 3H :

(i) the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3H(1) in relation to the taskforce; and

(ii) the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection.

S 3B(1AA) amended by No 88 of 2009, s 3 and Sch 5 item 248, by substituting para (a), effective 18 September 2009. Para (a) formerly read:

(a) include information concerning:

(i) any breaches or evasions of Part IV ; and

(ii) any breaches of undertakings given for the purposes of subsection 14C(2) ;

of which the Commissioner has notice; and

S 3B(1AA) amended by No 56 of 2007 , s 3 and Sch 1 item 3, by inserting paras (e) and (f) at the end, applicable to disclosures of information made on or after 12 April 2007 (whenever the information was obtained).

S 3B(1AA) amended by No 161 of 1999 and No 47 of 1992 and inserted by No 107 of 1989.

S 3B(1A) inserted by No 138 of 1987.

S 3B(1B) repealed by No 4 of 2018, s 3 and Sch 6 item 21, effective 21 February 2018. For application provisions, see note under s 8AB . S 3B(1B) formerly read:

3B(1B)
Subsection (1) does not apply in relation to Part III and sections 15 and 15A insofar as that Part and those sections apply in relation to the Development Allowance Authority Act 1992 .

S 3B(1B) amended by No 145 of 2010, s 3 and Sch 2 item 109, by omitting " 13J, " before " 15 and 15A " , effective 17 December 2010.

S 3B(1B) inserted by No 98 of 1992.

S 3B(1C) amended by No 15 of 2017, s 3 and Sch 4 item 86, by omitting " sections 3D and 3E, " before " Part III " , effective 1 April 2017.

S 3B(1C) inserted by No 114 of 2009, s 3 and Sch 1 item 15, effective 1 March 2010.

Definition of " this Act " amended by No 88 of 2009, s 3 and Sch 5 item 249, by omitting " except insofar as it relates to Part IV " after " does not include Part IVC " , effective 18 September 2009.

S 3B(4) inserted by No 216 of 1991.