Taxation Administration Act 1953

PART IA - ADMINISTRATION

SECTION 3G ELECTRONIC INVOICING

3G(1)
The Commissioner ' s functions include the function of developing and/or administering a framework or system for electronic invoicing.

3G(2)
Without limiting subsection (1), the Commissioner may develop the framework or system by adopting (with appropriate modifications) a framework or system for electronic invoicing operating outside Australia.

3G(3)
The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner ' s functions under this section.

3G(4)
Without limiting subsection (3), the Commissioner ' s powers under that subsection include:

(a) entering into agreements for integrating the framework or system for electronic invoicing mentioned in subsection (1) with frameworks or systems for electronic invoicing that operate outside Australia; and

(b) entering into agreements for accessing the framework or system for electronic invoicing mentioned in subsection (1); and

(c) liaising with:

(i) foreign countries; and

(ii) agencies, and other entities, of foreign countries;

to develop common approaches to electronic invoices between countries.

3G(5)
This section does not limit any functions or powers the Commissioner has apart from this section.

View history note

History

S 3G inserted by No 95 of 2019, s 3 and Sch 6 item 2, effective 29 October 2019.

S 3G repealed by No 145 of 2010, s 3 and Sch 2 item 110, effective 17 December 2010. S 3G formerly read:

SECTION 3G PROVIDING TAXATION INFORMATION TO THE PROJECT WICKENBY TASKFORCE
Disclosure of taxation information by the Commissioner

3G(1)
The Commissioner may disclose information acquired under a taxation law to a person to whom subsection (2) applies (a Project Wickenby officer ) if:

(a) the Commissioner is satisfied that the information is relevant to a purpose of the Project Wickenby taskforce; and

(b) the disclosure occurs before 1 July 2012, or a later prescribed date.

Project Wickenby officer

3G(2)
This subsection applies to a person:

(a) who holds an office in, is employed in, or is performing services for:

(i) an agency in the Project Wickenby taskforce; or

(ii) an agency that is supporting the Project Wickenby taskforce; and

(b) whose duties relate to a purpose of the Project Wickenby taskforce.

Project Wickenby taskforce agencies

3G(3)
The following agencies are agencies in the Project Wickenby taskforce:

(a) the Australian Taxation Office;

(b) the Australian Crime Commission;

(c) the Australian Federal Police;

(d) the Australian Securities and Investments Commission;

(e) the Office of the Director of Public Prosecutions;

(f) a prescribed agency.

Project Wickenby taskforce supporting agencies

3G(4)
The following agencies are agencies supporting the Project Wickenby taskforce:

(a) the Attorney-General's Department;

(b) the Australian Transaction Reports and Analysis Centre;

(c) the Australian Government Solicitor;

(d) a prescribed agency.

Purposes of Project Wickenby taskforce

3G(5)
The purposes of the Project Wickenby taskforce are to:

(a) detect; and

(b) deter; and

(c) investigate; and

(d) enforce the law relating to;
the promotion of or participation in arrangements (within the meaning of the Income Tax Assessment Act 1997 ) of an international character, or purported international character, that relate to one or more of these:

(e) tax avoidance or evasion;

(f) breaches of laws regulating financial markets and corporations;

(g) criminal activity in the nature of fraud or obtaining benefits by deception (including deceiving investors or creditors);

(h) money laundering;

(i) concealing income or assets.

Offence - disclosure of taxation information by Project Wickenby officer

3G(6)
A person commits an offence if:

(a) the person is or has been a Project Wickenby officer; and

(b) the person:

(i) makes a record of information about the affairs of a second person; or

(ii) discloses to a third person information about the affairs of a second person; and

(c) the information was disclosed to the person under this section.
Penalty: Imprisonment for 2 years.

3G(7)
Subsection (6) does not apply if the person:

(a) makes a record of the information for a purpose of the Project Wickenby taskforce; or

(b) discloses the information:

(i) to a Project Wickenby officer; and

(ii) for a purpose of the Project Wickenby taskforce.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (7): see subsection 13.3(3) of the Criminal Code .

3G(8)
Subsection (6) does not apply if:

(a) a record of the information is made, or the information is disclosed to a person, for the purposes of, or in connection with:

(i) an actual, proposed or possible criminal, civil or administrative proceeding; or

(ii) the exercise of an administrative power or the performance of an administrative function;
relating to a purpose of the Project Wickenby taskforce; or

(b) the information is voluntarily communicated to a court or tribunal in the course of a proceeding of a kind referred to in subparagraph (a)(i).
Note:

A defendant bears an evidential burden in relation to the matters in subsection (8): see subsection 13.3(3) of the Criminal Code .

Offence - disclosure of taxation information by other people

3G(9)
A person commits an offence if:

(a) information is disclosed to the person in accordance with paragraph (8)(a); and

(b) the person makes a record of the information, or discloses the information to another person.
Penalty: Imprisonment for 2 years.

3G(10)
Subsection (9) does not apply to the person if a record of the information is made, or the information is disclosed to another person, for the purposes of, or in connection with, the proceeding or the exercise of the power or the performance of the function referred to in paragraph (8)(a).
Note:

A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code .

No requirement to disclose taxation information to a court etc

3G(11)
A person who is or has been a Project Wickenby officer is not to be required to disclose to a court or tribunal information that was disclosed to the person under this section unless it is necessary that the information be disclosed for the purposes of a taxation law.

Other matters

3G(12)
This section:

(a) has effect despite any provision of a taxation law that prohibits the communication or divulging of information; and

(b) is in addition to, and does not detract from, any other provision of this Act or of any other law relating to the communication of information.

S 3G inserted by No 56 of 2007 , s 3 and Sch 1 item 4, applicable to disclosures of information made on or after 12 April 2007 (whenever the information was obtained).

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