Taxation Administration Act 1953
View history note
Hide history notePt IIIA, comprising s 13D-13K, inserted by No 123 of 1985.
Div 3 repealed by No 145 of 2010, s 3 and Sch 2 item 115, effective 17 December 2010.
(Repealed by No 145 of 2010)
S 13J repealed by No 145 of 2010, s 3 and Sch 2 item 115, effective 17 December 2010. S 13J formerly read:
S 13J(1) amended by No 92 of 2008, s 3 and Sch 2 item 41, by substituting
"
information obtained under the State tax law
"
for
"
similar information
"
, effective 1 October 2008. Penalty: $10,000 or imprisonment for 2 years, or both. S 13J(2) amended by No 146 of 2001 and No 97 of 1988. A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection
13.3(3)
of the
Criminal Code
.
SECTION 13J PROVISION OF COMMONWEALTH TAXATION INFORMATION TO STATE TAXATION AUTHORITIES
13J(1)
Notwithstanding anything in a secrecy provision of a taxation law, the Commissioner may communicate information disclosed or obtained under or for the purposes of a taxation law to a State taxation officer for the purposes of the administration of a State tax law if a State taxation officer is authorised by law to communicate information obtained under the State tax law to the Commissioner.
13J(2)
A person to whom information is communicated under subsection (1), or a person or employee under the control of the first-mentioned person, shall not, directly or indirectly, and while he or she is, or after he or she ceases to be, such a person, make a record of, or divulge or communicate to any person, that information.
13J(2A)
Subsection (2) does not apply to the extent that the person makes the record of the information, or divulges or communicates the information, for the purposes of the administration of a State tax law or a taxation law.
Note:
S 13J(2A) inserted by No 146 of 2001.
13J(3)
Except where it is necessary to do so for the purposes of carrying into effect the provisions of a State tax law or a taxation law, a person to whom information is communicated under subsection (1) shall not be required to divulge or communicate that information to any court.
13J(4)
For the purposes of subsection (2), a person shall be deemed to have communicated information in contravention of that subsection if the person communicates that information to any Minister of State of the Commonwealth or any State Minister.
13J(5)
A reference in this section to a secrecy provision of a taxation law is a reference to a provision that prohibits the communication or divulging of information.
13J(6)
(Repealed by No 118 of 1999)
13J(7)
(Repealed by No 82 of 1993)
S 13J(7) inserted by No 138 of 1987.
13J(8)
This section applies in relation to the Development Allowance Authority Act 1992 as if:
(a) that Act were a taxation law; and
(b) references in this section to the Commissioner were references to the Development Allowance Authority.
S 13J(8) inserted by No 98 of 1992.
13J(9)
This section applies in relation to the First Home Saver Accounts Act 2008 as if references in this section to a State tax law included references to the First Home Owner Grant Act 2000 of New South Wales, and a similar law of a State or Territory.
S 13J(9) inserted by No 92 of 2008, s 3 and Sch 2 item 42, effective 1 October 2008.
S 13J inserted by No 123 of 1985.
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