S 45A repealed by No 145 of 2010, s 3 and Sch 2 item 82, effective 17 December 2010. S 45A formerly read:
SECTION 45A DISCLOSURE OF INFORMATION TO GIVE ADVICE TO EMPLOYEE ABOUT PROGRESS OF COMPLAINT AGAINST EMPLOYER
45A(1)
An employee or former employee (the
employee
) of an employer may make a complaint to the Commissioner that the employer has not complied with one or more specified obligations under this Act in relation to the employee.
45A(2)
To avoid doubt, a person may make a complaint under subsection (1) even if at the time the complaint is made it is in dispute or uncertain whether he or she is an employee or former employee of the employer.
45A(3)
If a complaint has been made under subsection (1), the Commissioner may divulge or communicate information covered under subsection (4) to the employee (and make a record necessary for the divulging or communication of the information).
45A(4)
Information is covered under this subsection if it relates to the Commissioner's response to the complaint, including information about any of the following matters:
(a)
the steps (if any) that the Commissioner has taken to investigate the complaint;
(b)
the actions (if any) that have been taken in relation to the complaint under this Act or the
Taxation Administration Act 1953
by the Commissioner or the employer;
(c)
the steps (if any) that the Commissioner has taken to recover superannuation guarantee charge from the employer in relation to the employee.
45A(5)
However, information is not covered under subsection (4) if it relates to the general financial affairs of the employer.
45A(6)
Making a record, or divulging or communicating information, under subsection (3) is not a breach of a provision of a taxation law (within the meaning of the
Income Tax Assessment Act 1997
) that prohibits the Commissioner or an officer from making a record of, or disclosing, information.
Example:
Examples of such provisions are section
45
of this Act and section
3C
of the
Taxation Administration Act 1953
.
History
S 45A inserted by No 56 of 2007, s 3 and Sch 2 item 1, applicable to records made, or information divulged or communicated, on or after 1 July 2007, regardless of when the information recorded, divulged or communicated was obtained.
S 45A inserted by No 56 of 2007, s 3 and Sch 2 item 1, applicable to records made, or information divulged or communicated, on or after 1 July 2007, regardless of when the information recorded, divulged or communicated was obtained.
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