Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)

Schedule 2   PwC response - Extending tax whistleblower protections

Taxation Administration Act 1953

6   After section 14ZZT

Insert:

14ZZTA Information disclosed for the purpose of assisting the Tax Practitioners Board

(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.

(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.