Taxation Administration Act 1953

PART IA - ADMINISTRATION

SECTION 3H REPORTING OF INFORMATION ABOUT RESEARCH AND DEVELOPMENT TAX OFFSET

3H(1)
This section applies to an R & D entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 355 of the Income Tax Assessment Act 1997 to a tax offset for amounts it can deduct under that Division for the income year.

3H(2)
The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3) .

3H(3)
The information is as follows:

(a) the entity ' s name;

(b) the entity ' s ABN or, if the first information the entity gave the Commissioner indicating the entity ' s entitlement to the tax offset does not include the entity ' s ABN but does include the entity ' s ACN (within the meaning of the Corporations Act 2001 ), the entity ' s ACN;

(c) if, according to the first information the entity gave the Commissioner indicating the entity ' s entitlement to the tax offset, the total described in paragraph (4)(a) exceeds the total described in paragraph (4)(b) - the excess.

3H(4)
For the purposes of paragraph (3)(c) , the totals are as follows:

(a) the total of what the entity can deduct for the income year as described in subsection (1) of this section;

(b) the total of the amounts the entity has under section 355-445 of the Income Tax Assessment Act 1997 for the income year.

3H(5)
Subsection (6) applies if:

(a) the entity gives the Commissioner a notice in writing that the information mentioned in paragraph (3)(c) contains an error; and

(b) the notice contains information that corrects the error.

3H(6)
The Commissioner may at any time make the information mentioned in paragraph (5)(b) publicly available, in accordance with subsection (2) , in order to correct the error.

3H(7)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.

3H(8)
An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act.

View history note

History

S 3H inserted by No 92 of 2020, s 3 and Sch 6 item 1, effective 1 January 2021 and applicable to income years that start on or after 1 July 2021.

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

SECTION 3H PROVIDING TAXATION INFORMATION TO PRESCRIBED TASKFORCES
Disclosure of taxation information by the Commissioner

3H(1)
The Commissioner may disclose information acquired under a taxation law to a taskforce officer of a prescribed taskforce if the Commissioner is satisfied that the information is relevant to a purpose of the prescribed taskforce.

Taskforce officer

3H(2)
A person is a taskforce officer of a prescribed taskforce if:

(a) the person holds an office in, is employed in, or is performing services for, an agency in the prescribed taskforce; and

(b) the person's duties relate to a purpose of the prescribed taskforce.

Taskforce may be prescribed

3H(3)
The regulations may prescribe a taskforce for the purposes of this section. A major purpose of the taskforce must be protecting the public finances of Australia.

3H(4)
Without limiting subsection (3), regulations made for the purposes of this section may deal with the following matters:

(a) the purposes of the taskforce;

(b) the agencies in the taskforce;

(c) the period during which information can be disclosed to a taskforce officer of the prescribed taskforce.

Offence - disclosure of taxation information by taskforce officer

3H(5)
A person commits an offence if:

(a) the person is or has been a taskforce officer of a prescribed taskforce; 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.

3H(6)
Subsection (5) does not apply if the person:

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

(b) discloses the information:

(i) to a taskforce officer of the prescribed taskforce; and

(ii) for a purpose of the prescribed taskforce.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (6): see subsection 13.3(3) of the Criminal Code .

3H(7)
Subsection (5) 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 a prescribed 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 (7): see subsection 13.3(3) of the Criminal Code .

Offence - disclosure of taxation information by other people

3H(8)
A person commits an offence if:

(a) information is disclosed to the person in accordance with paragraph (7)(a); and

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

3H(9)
Subsection (8) does not apply to the person if the 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 (7)(a).
Note:

A defendant bears an evidential burden in relation to the matters in subsection (9): see subsection 13.3(3) of the Criminal Code .

No requirement to disclose taxation information to a court etc.

3H(10)
A person who is or has been a taskforce officer of a prescribed taskforce 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

3H(11)
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.

Former s 3H 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).

[ CCH Note: S 3J will be inserted by No 26 of 2024, s 3 and Sch 2 item 7, effective 30 November 2024. S 3J will read:

SECTION 3J FUNCTIONS RELATING TO DIGITAL ID SYSTEMS

3J(1)
The Commissioner ' s functions include providing services, or access to services, within digital ID systems.

3J(2)
Without limiting subsection (1) , the Commissioner may participate within the Australian Government Digital ID System as one or more kinds of accredited entities.

3J(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.

3J(4)
This section does not limit any functions or powers the Commissioner has apart from this section.

3J(5)
To avoid doubt:

(a) the Digital ID Act 2024 is not a taxation law; and

(b) the functions referred to in subsection (1) are not performed under, or for the purposes of, a taxation law.

3J(6)
In this section:
accredited entity
has the same meaning as in the Digital ID Act 2024 .

Australian Government Digital ID System
has the same meaning as in the Digital ID Act 2024 .

digital ID system
has the same meaning as in the Digital ID Act 2024 .

]

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