Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)
Schedule 5 Administrative provisions
Part 1 Administrative provisions
Taxation Administration Act 1953
49 At the end of Part 5-1 in Schedule 1
Add:
Division 355 - Confidentiality
Table of Subdivisions
Guide to Division 355
355-A Protection of confidentiality of indirect tax information
Guide to Division 355
355-1 What this Division is about
This Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.
Subdivision 355-A - Protection of confidentiality of indirect tax information
Table of sections
355-5 Protection of confidentiality of indirect tax information
355-5 Protection of confidentiality of indirect tax information
Object
(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
(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.
(3) Strict liability applies to paragraph (2)(c).
Note: For strict liability, see section 6.1 of the Criminal Code.
(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:
(i) an *indirect tax law; or
(ii) complying with an obligation Australia has under an agreement with another country; 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: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.
(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
(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.
Division 356 - General administration of tax laws
Table of Subdivisions
Guide to Division 356
356-A Indirect tax laws
Guide to Division 356
356-1 What this Division is about
This Division gives the Commissioner the general administration of the indirect tax laws.
Subdivision 356-A - Indirect tax laws
Table of sections
356-5 Commissioner has general administration of indirect tax laws
356-5 Commissioner has general administration of indirect tax laws
The Commissioner has the general administration of each *indirect tax law.