Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Div 355 substituted by No 145 of 2010, s 3 and Sch 1 item 1, applicable to records and disclosures of information made on or after 17 December 2010 (whenever the information was acquired).

No 145 of 2010, s 3 and Sch 2 items 124 and 125 contain the following transitional provisions, effective 17 December 2010:

124 Transitional - information obtained under amended or repealed provisions before commencement  
If:

(a) before the commencement of this item, information was acquired by an entity under, or for the purposes of, a taxation law (within the meaning of the Income Tax Assessment Act 1997 ), other than as a taxation officer; and

(b) the information is protected information within the meaning of section 355-30 of Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act);

then, after that commencement, the information is taken to be information acquired by the entity under an exception in Subdivision 355-B or 355-C in Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act).

125 Transitional provision - authorisations  
(1)
If, immediately before the commencement of this item, an officer of a law enforcement agency was an authorised law enforcement agency officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the officer is taken, on and after that commencement, to be an authorised law enforcement agency officer within the meaning of the Income Tax Assessment Act 1997 .

(2)
If, immediately before the commencement of this item, a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 was an authorised ASIO officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the person is taken, on and after that commencement, to be an authorised ASIO officer within the meaning of the Income Tax Assessment Act 1997 .

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Div 355 formerly read:

Division 355 - Confidentiality

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History

Div 355 inserted by No 73 of 2006 , s 3 and Sch 5 item 49, effective 1 July 2006.

Guide to Division 355

SECTION 355-1 WHAT THIS DIVISION IS ABOUT  

This Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.

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History

S 355-1 inserted by No 73 of 2006 , s 3 and Sch 5 item 49, effective 1 July 2006.

Subdivision 355-A - Protection of confidentiality of indirect tax information

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History

Subdiv 355-A inserted by No 73 of 2006 , s 3 and Sch 5 item 49, effective 1 July 2006.

SECTION 355-5 PROTECTION OF CONFIDENTIALITY OF INDIRECT TAX INFORMATION  
Object

355-5(1)
The object of this section is to protect the confidentiality of taxpayers ' personal tax affairs by restricting what you may do with *indirect tax information and *indirect tax documents.

Offence

355-5(2)
You commit an offence if:

(a) you:

(i) make a record of information; or

(ii) disclose information to anyone else; and

(b) the information was disclosed to you, or obtained by you, in the course of:

(i) your appointment or employment by the Commonwealth; or

(ii) the performance of services by you for the Commonwealth; or

(iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

(c) the information was disclosed to you, or obtained by you, under an *indirect tax law; and

(d) the information relates to the affairs of an entity other than you.

Penalty: Imprisonment for 2 years.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

355-5(3)
Strict liability applies to paragraph (2)(c).

Note:

For strict liability, see section 6.1 of the Criminal Code .

355-5(4)
Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:

(a) the making of the record or the disclosure is for the purposes of an *indirect tax law; or

(b) the making of the record or the disclosure is in the course of:

(i) the performance of the duties of your appointment or employment by the Commonwealth; or

(ii) the performance of services by you for the Commonwealth; or

(iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.

Note 1:

A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code .

Note 2:

It is not a breach of subsection (2) to record or disclose information in accordance with an obligation Australia has under an agreement with another country. See section 23 of the International Tax Agreements Act 1953.

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History

S 355-5(4) amended by No 100 of 2006, s 3 and Sch 2 items 4 to 6, by substituting para (a) and inserting Note 2, applicable to requests for the exchange of information made after 14 September 2006. Para (a) formerly read:

(a) the making of the record or the disclosure is for the purposes of:

(i) an *indirect tax law; or

(ii) complying with an obligation Australia has under an agreement with another country; or

355-5(5)
Subsection (2) does not apply if:

(a) you are:

(i) the Commissioner; or

(ii) a Deputy Commissioner; or

(iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and

(b) an item in the following table covers your disclosure:

Disclosures
Item	The disclosure is to...	and the disclosure...
1	any entity (other than a Minister)	is for the purpose of the entity carrying out functions under a *taxation law.
2	the Administrative Appeals Tribunal	is in connection with proceedings under a *taxation law.
3	the Australian Statistician	is of information to be used for the purposes of the Census and Statistics Act 1905 .
4	the Chief Executive Officer of the Commonwealth Services Delivery Agency	is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991 ).
5	the Chief Executive Officer of Customs	is for any purpose.
6	the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991 )	is of information to be used for the purpose of the administration of that law.
7	an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item	both: (a) relates to alcoholic beverages; and (b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code .

Protection of confidentiality of indirect tax information and documents from courts

355-5(6)
You are not to be required:

(a) to disclose *indirect tax information to a court; or

(b) to produce an *indirect tax document to a court;

unless it is necessary for the purposes of an *indirect tax law.

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History

S 355-5 inserted by No 73 of 2006 , s 3 and Sch 5 item 49, effective 1 July 2006.

Act No 145 of 2010, s 3 and Sch 1 item 3 contains the following transitional provisions, effective 17 December 2010:

3 Transitional - authorised representatives  
(1)
If:

(a) at any time before the commencement of this item, an entity (the covered entity ) had been nominated by another entity (the primary entity ) to act on the primary entity ' s behalf with respect to protected information that relates to the primary entity; and

(b) immediately before the commencement of this item, the nomination was in force;

the covered entity is taken, on and after that commencement, to be an entity covered by subsection 355-25(2) in Schedule 1 to the Taxation Administration Act 1953 .

(2)
To avoid doubt, subitem (1) does not prevent the primary entity from revoking the nomination.

S 355-65(2) amended by No 61 of 2023, s 3 and Sch 1 item 148, by substituting " Australian Apprenticeship Support Loans Act 2014 " for " Trade Support Loans Act 2014 " in table item 5AA, effective 1 January 2024. For transitional provisions, see note under s 11-1 .

S 355-65(2) amended by No 71 of 2021, s 3 and Sch 2 item 1, by inserting table item 11, applicable in relation to records and disclosures of information made on or after 1 July 2021, whether the information was obtained before, on or after 1 July 2021.

S 355-65(2) amended by No 64 of 2020, s 3 and Sch 3 item 145, by substituting table item 4 and inserting table items 4A and 4B, effective 1 July 2020. Table item 4 formerly read:

4

the *Student Assistance Secretary or the *Employment Secretary

is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits.

S 355-65(2) amended by No 116 of 2018, s 3 and Sch 1 item 60, by inserting " ; or (c) the Secretary of the Department administered by the Minister administering the VET Student Loans Act 2016 " in table item 5, column headed " The record is made for or the disclosure is to ... " , effective 1 July 2019.

S 355-65(2) amended by No 8 of 2019, s 3 and Sch 7 item 2, by inserting " , allowances or benefits " in table item 3, column headed " and the record or disclosure ... " , effective 1 April 2019.

S 355-65(2) amended by No 15 of 2017, s 3 and Sch 4 items 90 and 91, by substituting " *Student Assistance Secretary " for " *Education Secretary " in table item 4, column headed " The record is made for or the disclosure is to ... " and substituting table items 5 and 5AA, effective 1 April 2017. No 15 of 2017, s 3 and Sch 4 item 92 contains the following application provision:

92 Application of amendments  
(1)
Item 5 of the table in subsection 355-65(2) in Schedule 1 to the Taxation Administration Act 1953 applies in relation to records and disclosures of information on or after 18 September 2013 (regardless of when the information was acquired).

(2)
Item 5AA of the table in subsection 355-65(2) in Schedule 1 to the Taxation Administration Act 1953 applies in relation to records and disclosures of information on or after 23 December 2014 (regardless of when the information was acquired).

Table items 5 and 5AA formerly read:

S 355-65(2) amended by No 82 of 2016, s 3 and Sch 17 item 1, by inserting table item 10, applicable in relation to records and disclosures of information made on or after 30 November 2016, whether the information was obtained before, on or after 30 November 2016.

S 355-65(2) amended by No 110 of 2014, s 3 and Sch 5 item 139, by substituting table item 5A, applicable to records and disclosures of information made on or after 1 July 2011 (whenever the information was acquired). Table item 5A formerly read:

S 355-65(2) amended by No 82 of 2014, s 3 and Sch 1 item 24, by inserting table item 5AA, effective 18 July 2014.

S 355-65(2) amended by No 105 of 2013, s 3 and Sch 2 item 27, by substituting " premiums reduction scheme) or 6-4 (about administration of that scheme) " for " premiums reduction and incentive payment schemes) or 6-4 (about administration of those schemes) " in table item 8, effective 1 July 2013. Despite the amendment, table item 8 in subsection 35565(2) in Schedule 1 to the Taxation Administration Act 1953 (as in force immediately before 1 July 2013) continues to apply on and after 1 July 2013 in relation to the making of records or disclosures on or after 1 July 2013.

S 355-65(2) amended by No 41 of 2011, s 3 and Sch 5 item 24, by substituting " Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997 ) " for " Chief Executive Officer of Centrelink " in table item 6, column headed " The record is made for or the disclosure is to … " , effective 1 July 2011.

S 355-65(2) amended by No 41 of 2011, s 3 and Sch 5 items 21 and 22, by inserting " or the *Employment Secretary " at the end of the cell at table item 4, column headed " The record is made for or the disclosure is to … " and inserting " or the Chief Executive Officer of Centrelink " at the end of the cell at table item 6, column headed " The record is made for or the disclosure is to … " , effective 27 June 2011.

S 355-65(2) amended by No 32 of 2011, s 3 and Sch 1 item 629, by substituting " the Chief Executive Medicare (within the meaning of the Human Services (Medicare) Act 1973 ) " for " the Chief Executive Officer of Medicare Australia " in table item 8, effective 1 July 2011.

S 355-65(2) amended by No 105 of 2010, s 3 and Sch 1 item 83, by inserting table item 5A, effective 17 December 2010.

S 355-65(3) amended by No 75 of 2023, s 3 and Sch 4 item 27, by inserting table item 10A, effective 15 September 2024. For application and transitional provisions, see note under s 131-30 .

S 355-65(3) amended by No 76 of 2023, s 3 and Sch 2 item 731, by omitting " Chapter 7 of " before " the Corporations Act 2001 " from table item 3, effective 20 October 2023.

S 355-65(3) amended by No 111 of 2021, s 3 and Sch 5 item 5, by inserting table item 8B, applicable in relation to records or disclosures of information made at or after 28 September 2022, whether the information was obtained before, at or after 28 September 2022.

S 355-65(3) amended by No 111 of 2021, s 3 and Sch 5 item 2, by inserting table item 8A, applicable in relation to records or disclosures of information made at or after 1 April 2022, whether the information was obtained before, at or after 1 April 2022.

S 355-65(3) amended by No 13 of 2018 (as amended by No 35 of 2022), s 3 and Sch 3 item 31, by substituting table item 3, effective 5 March 2022. No 13 of 2018 (as amended by No 35 of 2022), s 3 and Sch 3 items 32 - 35 contain the following application, saving and transitional provisions:

Part 3 - Application, saving and transitional provisions

32 Existing determinations unaffected  
…

(2)
The amendments of Acts made by Part 2 of this Schedule do not apply in relation to such a determination, and those Acts continue to apply after the commencement of that Part in relation to such a determination as if those amendments had not been made.
33 Transfer of records  
(1)
This item applies to any records or documents that were in the possession of the following immediately before the commencement of Part 1 of this Schedule:
(a) a member of the Superannuation Complaints Tribunal;
(b) a member of the staff of the Australian Securities and Investments Commission who had been made available to the Superannuation Complaints Tribunal under section 62 of the Superannuation (Resolution of Complaints) Act 1993 .

(2)
The records and documents are to be transferred to the Australian Securities and Investments Commission after that commencement.

Note:

The records and documents are Commonwealth records for the purposes of the Archives Act 1983 .

Records and documents taken to be protected information

(3)
For the purposes of section 127 of the Australian Securities and Investments Commission Act 2001 , a record or document transferred to the Australian Securities and Investments Commission under subitem (2) of this item is taken to be protected information, unless the document or record has already been lawfully made available to the public.
34 Remittal of matters by the Federal Court  
(1)
This item applies in relation to an appeal to the Federal Court under section 46 of the Superannuation (Resolution of Complaints) Act 1993 , as in force immediately before the commencement of Part 1 of this Schedule, from a determination of the Superannuation Complaints Tribunal, if the appeal was not finally determined before that commencement.

(2)
Without limiting the powers of the Federal Court, the Federal Court may make an order remitting the matter to be determined by the Australian Financial Complaints Authority in accordance with the directions of the Court.
35 Transitional rules  
(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Schedule.

(2)
To avoid doubt, the rules may not do the following:
(a) create an offence or civil penalty;
(b) provide powers of:

(i) arrest or detention; or

(ii) entry, search or seizure;

(c) impose a tax;
(d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;
(e) directly amend the text of this Act.

Table item 3 formerly read:

3	(a)	the Superannuation Complaints Tribunal established by section 6 of the Superannuation (Resolution of Complaints) Act 1993 ; or	(a)	is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
	(b)	the operator of the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001	(b)	is for the purpose of the Tribunal, or the operator, performing any of its functions or exercising any of its powers.

S 355-65(3) amended by No 8 of 2019, s 3 and Sch 2 items 1 and 2, by inserting " , or under a provision of this Act as it relates to that Act, " in para (a) in table item 7, column headed " and the record or disclosure ... " and inserting table item 7A, effective 1 April 2019 and applicable in relation to records or disclosures made on or after 1 July 2018 in relation to matters that arose before, on or after that day.

S 355-65(3) amended by No 8 of 2019, s 3 and Sch 6 item 4, by inserting table item 11 (second occurring), renumbered to table item 12 in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003 , effective 1 July 2018.

S 355-65(3) amended by No 13 of 2018, s 3 and Sch 1 item 29, by substituting table item 3, effective 6 March 2018 and applicable in relation to disclosures of information made on and after the day on which that authorisation comes into force, whether the information was acquired before, on or after that day. Table item 3 formerly read:

3	the Superannuation Complaints Tribunal established by section 6 of the Superannuation (Resolution of Complaints) Act 1993	(a)	is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
			(b)	is for the purpose of the Tribunal performing any of its functions or exercising any of its powers.

S 355-65(3) amended by No 132 of 2017, s 3 and Sch 2 item 6, by inserting table item 11, effective 1 January 2018 and applicable in relation to a disposal of an ownership interest in a dwelling if the contract for the disposal is entered into on or after 1 July 2018.

S 355-65(3) amended by No 64 of 2017, s 3 and Sch 1 item 19, by inserting table item 6, applicable in relation to quarters starting on or after 1 July 2017.

S 355-65(3) amended by No 162 of 2015, s 3 and Sch 4 item 13, by substituting " *ASIC " for " the Australian Securities and Investments Commission " in table item 6A, effective 30 November 2015.

S 355-65(3) amended by No 130 of 2015, s 3 and Sch 3 item 7, by substituting para (a) and (b) in table item 10, column headed " The record is made for or the disclosure is to … " , effective 17 September 2015. Para (a) and (b) formerly read:

(a) a regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); or

(b) a public sector superannuation scheme (within the meaning of that Act); or

S 355-65(3) amended by No 70 of 2015, s 3 and Sch 1 item 171, by repealing table item 6, effective 1 July 2015. Table item 6 formerly read:

6

APRA

is for the purpose of APRA performing any of its functions or exercising any of its powers in relation to *FHSAs.

S 355-65(3) amended by No 158 of 2012, s 3 and Sch 2 item 69, by inserting table item 6A, effective 31 January 2013.

S 355-65(3) amended by No 75 of 2012, s 3 and Sch 5 item 1, by inserting table item 10, effective 27 June 2012.

S 355-65(3) amended by No 12 of 2012, s 3 and Sch 6 items 212 - 213, by substituting " *self managed superannuation fund " .for " self-managed superannuation fund " in para (a) of the cell at table item 8, column headed " and the record or disclosure … " and " self managed superannuation fund " for " self-managed superannuation fund " in para (b) of the same table item, effective 21 March 2012.

S 355-65(3) amended by No 56 of 2010, s 3 and Sch 1 item 8, by inserting table item 9, effective 17 December 2010.

S 355-65(4) amended by No 101 of 2021, s 3 and Sch 1 item 5(c), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " in table item 6, column headed " The record is made for or the disclosure is to ... " , effective 11 September 2021.

S 355-65(4) amended by No 114 of 2020, s 3 and Sch 1 item 226, by inserting table item 7A, effective 1 January 2021.

S 355-65(4) amended by No 8 of 2019, s 3 and Sch 8 item 61, by substituting " *ASIC " for " the Australian Securities and Investments Commission " in table item 1, column headed " The record is made for or the disclosure is to ... " , effective 1 April 2019.

S 355-65(4) amended by No 63 of 2016, s 3 and Sch 1 item 48(c), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.

S 355-65(4) amended by No 150 of 2015, s 3 and Sch 4 items 5 and 6, by substituting table item 1, repealing table items 2 to 4 and substituting table item 7, applicable in relation to records and disclosures of information made on or after 1 December 2015, whether the information was obtained before, on or after 1 December 2015. Table items 1 to 4 and 7 formerly read:

1	the Australian Securities and Investments Commission ( ASIC )	is for the purpose of investigation or enforcement activities relating to a provision of a law that:
			(a)	is administered by ASIC; and
			(b)	imposes a pecuniary penalty or creates an offence.
2	ASIC	(a)	is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and
			(b)	is for the purpose of ASIC performing any of its functions or exercising any of its powers.
3	ASIC	is of information relating to superannuation and is for the purpose of administering:
			(a)	the Superannuation Industry (Supervision) Act 1993 ; or
			(b)	Chapter 7 of the Corporations Act 2001 (about financial services and markets); or
			(c)	Division 2 of Part 2 of the Australian Securities and Investments Commission Act 2001 (about unconscionable conduct and consumer protection in relation to financial services).
4	ASIC	is for the purpose of administering Chapter 5A of the Corporations Act 2001 (relating to deregistration, and transfer of registration, of companies).
7	the Secretary of the Department	is for the purpose of: (a) briefing the Minister in relation to a decision that the Minister may make under the Foreign Acquisitions and Takeovers Act 1975 ; or (b) briefing the Minister in relation to a decision that the Minister may make in accordance with the document issued by the Minister known as Australia ' s Foreign Investment Policy; or (c) briefing an officer of the Department who is authorised by the Minister to make a decision mentioned in paragraph (a) or (b) in relation to the decision.

S 355-65(4) amended by No 70 of 2015, s 3 and Sch 1 item 172, by repealing table item 5, effective 1 July 2015. Table item 5 formerly read:

5

ASIC

is for the purpose of ASIC performing any of its functions or exercising any of its powers in relation to *FHSAs.

S 355-65(4) amended by No 110 of 2014, s 3 and Sch 5 items 70 - 72, by substituting table item 7, omitting " of the Treasury " after " of the Department " from table item 8, column headed " The record is made for or the disclosure is to... " and substituting " the Department " for " that Department " in para (b) of table item 8, column headed " and the record or disclosure... " , effective 16 October 2014. No 110 of 2014, s 3 and Sch 5 item 74, contains the following transitional provision:

74 Transitional - amendments do not affect things done  
Things done under amended provisions

74(1)
Subitem (2) applies to a thing done under a provision of an Act if:
(a) the provision is amended by an item of this Part; and
(b) the thing was in force immediately before the commencement of that item.

74(2)
The thing has effect, after the commencement of that item, as if it had been done under that provision as amended by that item. However, this is not taken to change the time at which the thing was actually done.

Amendments do not affect requirements for things done

74(3)
Subitem (4) applies to a thing done under an Act if:
(a) the thing was in force, and complied with a requirement of that Act, immediately before the commencement of an item of this Part; and
(b) immediately after the commencement of that item, the thing fails to comply with that requirement solely because of the amendments of that Act made by that item.

74(4)
Disregard those amendments when considering, on and after the commencement of that item, whether the thing complies with that requirement.

Meaning of thing done

74(5)
In this item, doing a thing includes:
(a) making an instrument; and
(b) making a decision.
75 Rules may deal with transitional etc. matters  
75(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Part.

75(2)
This Part does not limit the rules that may be made for the purposes of subitem (1).

Table item 7 formerly read:

S 355-65(4) amended by No 124 of 2013, s 3 and Sch 5 item 5, by substituting table item 7, applicable to records and disclosures made on or after 29 June 2013 (whenever the information was obtained). Table item 7 formerly read:

S 355-65(4) amended by No 102 of 2013, s 3 and Sch 2 item 1, by inserting table item 9, effective 30 June 2013.

S 355-65(4) amended by No 57 of 2012, s 3 and Sch 5 item 1, by inserting table item 6A, effective 21 June 2012.

S 355-65(5) amended by No 89 of 2022, s 3 and Sch 1 item 201, by inserting table item 6, applicable in relation to records and disclosures of information made on or after 1 July 2023 (whether the information was obtained before, on or after 1 July 2023).

S 355-65(5) amended by No 4 of 2018, s 3 and Sch 6 item 26, by repealing table item 3, effective 21 February 2018. For application provisions, see note under s 8AB . Table item 3 formerly read:

3	the Development Allowance Authority established by section 94 of the Development Allowance Authority Act 1992	is for the purpose of:
		(a)	administering that Act; or
		(b)	Part III of this Act (prosecutions and offences), in so far as that Part applies in relation to the Development Allowance Authority Act 1992 .

S 355-65(5) amended by No 70 of 2015, s 3 and Sch 1 item 173, by substituting cell at table item 2, column headed " and the record or disclosure … " , effective 1 July 2015. Cell at table item 2, column headed " and the record or disclosure … " formerly read:

is of:

(a) information obtained under or in relation to the First Home Saver Accounts Act 2008 ; or

(b) rental information, residential address information or spousal information;

and is for the purpose of administering the First Home Owner Grant Act 2000 of New South Wales, or a similar *State law or *Territory law.

S 355-65(5) amended by No 21 of 2015, s 3 and Sch 2 item 43, by inserting table item 5, applicable in relation to records and disclosures of information made on or after 1 May 2015 (regardless of when the information was acquired).

S 355-65(5) amended by No 41 of 2011, s 3 and Sch 5 item 23, by substituting " , residential address information or spousal information " for " or residential address information " in para (b) of the cell at table item 2, column headed " and the record or disclosure … " , effective 27 June 2011.

S 355-65(7) amended by No 81 of 2015, s 3 and Sch 1 item 24, by repealing table item 1, effective 1 July 2015. Table item 1 formerly read:

1

the *Environment Secretary

is for the purpose of administering cleaner fuel grants.

S 355-65(7) amended by No 83 of 2014, s 3 and Sch 1 item 319, by repealing table item 3, effective 1 July 2014. No 83 of 2014, s 3 and Sch 1 item 340 contains the following transitional provision:

340 Transitional - Taxation Administration Act 1953  
340
Despite the amendment of the Taxation Administration Act 1953 made by this Schedule, that Act continues to apply, in relation to records or disclosures made for the purpose of:
(a) the verification from the Regulator of information provided to the Commissioner under or for the purposes of the Fuel Tax Act 2006 so far as that Act applies to taxable fuel acquired, manufactured or imported before 1 July 2014; or
(b) administering the Clean Energy Act 2011 or the associated provisions (within the meaning of that Act);

as if that amendment had not been made.

Table item 3 formerly read:

S 355-65(7) amended by No 132 of 2011, s 3 and Sch 1 item 212A, by inserting table item 3, effective 2 April 2012.

S 355-65(8) amended by No 52 of 2024, s 3 and Sch 3 item 7, by substituting the cell at table item 6, column headed " and the record or disclosure … " , effective 29 June 2024. The cell at table item 6, column headed " and the record or disclosure … " formerly read:

(a) is of information that relates to non-compliance of a *ancillary fund or charity with an *Australian law; and

(b) is for the purpose of the administration of an Australian law governing trusts and charities.

S 355-65(8) amended by No 37 of 2024, s 3 and Sch 4 item 1, by inserting table items 14 and 15, applicable in relation to records and disclosures of information made on or after 1 June 2024, whether the information was obtained before, on or after 1 June 2024.

S 355-65(8) amended by No 38 of 2020, s 3 and Sch 7 item 3, by repealing table item 11, effective 1 July 2023. Table item 11 formerly read:

11

the Secretary of the Department

(a)

is of information that does not include the name, contact details or *ABN of any entity; and

S 355-65(8) amended by No 75 of 2022, s 3 and Sch 2 item 2, by inserting table item 13, applicable in relation to records and disclosures of information made on or after 6 December 2022, whether the information was obtained before, on or after 6 December 2022.

S 355-65(8) amended by No 79 of 2021, s 3 and Sch 2 item 1, by inserting table item 12, applicable in relation to records and disclosures of information made after 11 August 2021, whether the information was obtained before, on or after 11 August 2021.

S 355-65(8) amended by No 66 of 2021, s 3 and Sch 1 item 18, by inserting " or the Fuel Security Act 2021 " in table item 6A, column headed " and the record or disclosure ... " , applicable in relation to records and disclosures of information made after 30 June 2021, whether the information was obtained before or after 30 June 2021.

S 355-65(8) amended by No 89 of 2020, s 3 and Sch 1 item 1, by inserting table item 4, applicable in relation to records and disclosures of information made at or after 1 January 2021, whether the information was obtained before, at or after 1 January 2021.

S 355-65(8) amended by No 79 of 2020, s 3 and Sch 6 item 1, by inserting table item 5AB, applicable in relation to records and disclosures of information made at or after 4 September 2020, whether the information was obtained before, at or after 4 September 2020.

S 355-65(8) amended by No 81 of 2020, s 3 and Sch 1 item 4, by inserting table item 10A, applicable in relation to records and disclosures of information made on or after 3 September 2020, whether the information was obtained before, on or after 3 September 2020.

S 355-65(8) amended by No 38 of 2020, s 3 and Sch 7 item 1, by inserting table item 11, applicable in relation to records and disclosures of information made at or after 9 April 2020, whether the information was obtained before, at or after 9 April 2020.

S 355-65(8) amended by No 34 of 2019, s 3 and Sch 5 item 3, by inserting table items 9 and 10, applicable in relation to records and disclosures of information made at or after 1 July 2019, whether the information was obtained before, at or after 1 July 2019.

S 355-65(8) amended by No 125 of 2018, s 3 and Sch 1 item 3, by substituting the cell at table item 5, column headed " and the record or disclosure ... " , effective 1 January 2019 and applicable in relation to disclosures of information on or after 2 December 2016 (whether the information was acquired before, on or after that day). Despite subitem (3), a person does not commit an offence against section 355-25 in Schedule 1 to the Taxation Administration Act 1953 in respect of conduct engaged in before the commencement of this Schedule, if the conduct would not have constituted an offence if the amendment made by item 3 of this Schedule did not apply. The cell at table item 5, column headed " and the record or disclosure … " formerly read:

is for the purpose of ensuring an entity ' s compliance with the Fair Work Act 2009 .

S 355-65(8) amended by No 91 of 2017, s 3 and Sch 1 item 2, by inserting table item 6A, applicable in relation to records and disclosures of information made on or after 24 August 2017 (whether the information was obtained before, on or after 24 August 2017).

S 355-65(8) amended by No 96 of 2016, s 3 and Sch 1 items 41 and 42, by inserting para (aa) in table item 7, column headed " The record is made for or the disclosure is to ... " and inserting " or Register of Foreign Ownership of Water Entitlements " in table item 7, applicable in relation to records and disclosures of information made on or after 7 December 2016, whether the information was obtained before, on or after 7 December 2016.

S 355-65(8) amended by No 89 of 2016, s 3 and Sch 4 item 1, by substituting the cell at table item 5, column headed " and the record or disclosure … " , applicable in relation to disclosures of information on or after 1 January 2017 (whether the information was acquired before, on or after that day). The cell at table item 5, column headed " and the record or disclosure … " formerly read:

(a) is of the fact of an entity ' s actual or reasonably suspected non-compliance with a *taxation law; and

(b) is for the purpose of ensuring an entity ' s compliance with the Fair Work Act 2009 .

S 355-65(8) amended by No 150 of 2015, s 3 and Sch 4 items 7 and 8, by substituting table item 3, repealing table item 4 and inserting table item 7, applicable in relation to records and disclosures of information made on or after 1 December 2015, whether the information was obtained before, on or after 1 December 2015. Table items 3 and 4 formerly read:

3	the *Immigration Secretary	is for the purpose of assisting in locating persons who are unlawfully in Australia.
4	the *Immigration Secretary	(a)	is of information that relates to a holder or former holder of a visa, or an approved sponsor (within the meaning of the Migration Act 1958 ) or former approved sponsor of a person for a visa, whose identity is disclosed to a *taxation officer under section 140ZH of that Act; and
		(b)	is for a purpose that is relevant to:
			(i)	the exercise of the Minister ' s powers under Division 3A of Part 2 of that Act or regulations made under that Division; or
			(ii)	the exercise of the 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.

S 355-65(8) amended by No 154 of 2015, s 3 and Sch 4 item 1, by inserting table item 8, applicable, on and after 26 November 2015, in relation to protected information whether it became protected information before or after 26 November 2015.

S 355-65(8) amended by No 41 of 2015, s 3 and Sch 6 item 186, by substituting table item 2, effective 1 July 2015. No 41 of 2015, s 3 and Sch 6 item 187 contains the following application and transitional provisions:

187 Application and transitional provisions  
(1)
The amendment of subsection 355-65(8) in Schedule 1 to the Taxation Administration Act 1953 made by this Schedule applies in relation to records and disclosures of information made on or after the commencement of this item (whether the information was acquired before, on or after that commencement).

(2)
A record or disclosure made before the commencement of this item that was covered by item 2 of the table in subsection 355-65(8) in Schedule 1 to the Taxation Administration Act 1953 is taken on and after that commencement to have been a record or disclosure covered by that item as repealed and substituted by this Schedule.

Table item 2 formerly read:

2

the Chief Executive Officer of Customs

is for the purpose of administering a law of customs (within the meaning of the Customs Administration Act 1985 ).

S 355-65(8) amended by No 26 of 2013, s 3 and Sch 1 item 53, by inserting table item 2A, effective 29 March 2013.

S 355-65(8) amended by No 169 of 2012, s 3 and Sch 3 items 15 and 16, by inserting table item 5A and substituting the cell at table item 6, column headed " The record is made for or the disclosure is to … " , effective 3 December 2012. The cell at table item 6 formerly read:

the Attorney-General of a State or Territory

S 355-65(8) amended by No 71 of 2012, s 3 and Sch 5 item 19, by substituting " section 140ZH " for " section 140V " in para (a) of table item 4, column headed " and the record or disclosure ... " , effective 27 June 2012.

S 355-65(8) amended by No 147 of 2011, s 3 and Sch 8 item 10, by substituting " *ancillary fund " for " private ancillary fund " in table item 6, column headed " and the record or disclosure … " , effective 1 January 2012.

S 355-65(10) inserted by No 79 of 2021, s 3 and Sch 2 item 2, applicable in relation to records and disclosures of information made after 11 August 2021, whether the information was obtained before, on or after 11 August 2021.