Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 353 - Powers to obtain information and evidence  

Subdivision 353-B - Powers to obtain information and evidence from overseas  

SECTION 353-30   OFFSHORE INFORMATION NOTICES - CONSEQUENCE OF NOT COMPLYING  

353-30(1)    
Section 8C does not apply to a request set out in an offshore information notice under section 353-25 .

353-30(2)    
If you refuse or fail to comply with a request set out in an offshore information notice (including a request you are not able to comply with), the following are not admissible in evidence in proceedings under Part IVC on a review or appeal relating to a *tax-related liability of yours, except with the consent of the Commissioner:

(a) the *offshore information;

(b) the contents of the *offshore documents or copies.

353-30(3)    
In deciding whether to consent, the Commissioner must:

(a) have regard to whether, because of the absence of that information or those documents or copies, the remaining information or documents that are relevant to the proceedings are, or are likely to be, misleading; and

(b) not have regard to the consequences (whether direct or indirect) of an obligation arising under a *foreign law relating to the secrecy of the information, documents or copies; and

(c) consent if refusal would have the effect, for the purposes of the Constitution, of making any tax or penalty incontestable.

353-30(4)    
If, before the hearing of a proceeding under Part IVC on a review or appeal relating to a *tax-related liability of yours, the Commissioner forms the views that:

(a) you have refused or failed to comply with a request under section 353-25 ; and

(b) the Commissioner is unlikely to give the consent mentioned in subsection (3);

the Commissioner must, by notice in writing, inform you that the Commissioner has formed those views. However, a failure to do so does not affect the validity of the Commissioner ' s decision under subsection (3).