Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon John Dawkins, M.P.)Amendment of the Taxation Administration Act 1953
Summary of proposed amendments
Purpose of amendment: This Bill proposes to amend the Taxation Administration Act 1953 (the Act) to include the Queensland Criminal Justice Commission in the definition of law enforcement agency.
Date of Effect: The amendment will apply from the date of Royal Assent.
Section 3E of the Act provides the Commissioner with the discretion to disclose information acquired under a tax law to an authorised law enforcement agency officer.
Law enforcement agencies to which the Commissioner may provide information are specified in the definition of "law enforcement agency" in section 2 of the Act. The Queensland Criminal Justice Commission is not specified in the definition.
Explanation of proposed amendments
The Bill proposes to amend section 2 of the Act to include:
- •
- the Chairman of the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "head" [Subclause 63(a)] ; and
- •
- the Queensland Criminal Justice Commission in new paragraph (dad) of the definition of "law enforcement agency" [Subclause 63(b)] .
The amendment will enable the Commissioner to disclose information acquired under a tax law to the Queensland Criminal Justice Commission from the date of Royal Assent.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
