Taxation Administration Act 1953

to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c) , (d) , (e) , (g) , (ga) , (gaa) , (h) , (hab) , (hac) , (ha) , (hb) , (hc) , (i) , (ia) , (j) , (ka) , (kb) , (la) , (m) , (o) , (q) , (r) , (s) , (sa) , (t) or (u) of the Income Tax Assessment Act 1936 ; or

(b)

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in connection with the first-mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c) , (d) , (e) , (g) , (ga) , (gaa) , (h) , (hab) , (hac) , (ha) , (hb) , (hc) , (i) , (ia) , (j) , (ka) , (kb) , (la) , (m) , (o) , (q) , (r) , (s) , (sa) , (t) or (u) of the Income Tax Assessment Act 1936 ; or

(ba)

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in connection with the first-mentioned person exercising powers or performing functions of a registrar specified in subsection 355-67(2) in Schedule 1 ; or

(c) in connection with the first-mentioned person acting on the other person ' s behalf in the conduct of the other person ' s affairs.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (1A) , see subsection 13.3(3) of the Criminal Code .

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History

S 8WB(1A) amended by No 8 of 2022, s 3 and Sch 8 item 41, by inserting para (ba), applicable, from 4 April 2021, in relation to a tax file number issued before, on or after 4 April 2021.

S 8WB(1A) amended by No 69 of 2020, s 3 and Sch 2 item 16, by substituting " , (t) or (u) " for " or (t) " in para (a) and (b), effective 4 April 2021.

S 8WB(1A) amended by No 38 of 2020, s 3 and Sch 2 item 11, by inserting " , (sa) " in para (a) and (b), applicable, from 9 April 2020, in relation to information obtained or created before, on or after 9 April 2020.

S 8WB(1A) amended by No 90 of 2018, s 3 and Sch 1 item 9, by substituting " , (s) or (t) " for " or (s) " in para (a) and (b), effective 13 December 2018 and applicable in relation to the following:

(a) any request to quote a person ' s tax file number that is made after 13 December 2018;

(b) any record of a person ' s tax file number that is made or maintained, or any use, divulging or communication of a person ' s tax file number that occurs, after 13 December 2018.

S 8WB(1A) amended by No 143 of 2015, s 3 and Sch 1 item 19, by omitting " (haa), " after " (h), " from para (a) and (b), effective 1 July 2017. For savings provision, see note under s 8WA(1AA) .

S 8WB(1A) amended by No 10 of 2016, s 3 and Sch 2 items 11 and 12, by substituting " , (r) or (s) " for " or (r) " in para (a) and (b), effective 26 February 2016. For application provision, see note under Sch 1 Subdiv 14-D heading.

S 8WB(1A) amended by No 169 of 2015, s 3 and Sch 1 items 87 and 88, by inserting " (gaa), " and " (hab), " in para (a) and (b), effective 1 January 2016.

S 8WB(1A) amended by No 21 of 2015, s 3 and Sch 2 items 40 and 41, by substituting " , (q) or (r) " for " or (q) " in para (a) and (b), applicable in relation to: (a) complaints made; or (b) investigations or reviews conducted on an entity ' s own initiative that start; at or after 1 May 2015.

S 8WB(1A) amended by No 82 of 2014, s 3 and Sch 1 item 12, by inserting " (hac), " in para (a) and (b), effective 18 July 2014.

S 8WB(1A) amended by No 141 of 2011, s 3 and Sch 6 item 13, by inserting " (haa), " after " (h), " in paras (a) and (b), effective 14 May 2012.

S 8WB(1A) amended by No 145 of 2010, s 3 and Sch 2 item 112, by omitting " (n), " after " (m), " in paras (a) and (b), effective 17 December 2010.

S 8WB(1A) amended by No 105 of 2010, s 3 and Sch 1 item 71, by inserting " , (la) " after " (kb) " in paras (a) and (b), effective 1 October 2010.

S 8WB(1A) amended by No 105 of 2008, s 3 and Sch 1 item 60, by substituting " , (o) or (q) " for " or (o) " in paras (a) and (b), effective 18 October 2008.

S 8WB(1A) amended by No 45 of 2008, s 3 and Sch 1 items 56 and 57, by inserting " (kb), " after " (ka), " in paras (a) and (b), effective 26 June 2008.

S 8WB(1A)(a) and (b), amended by No 57 of 2002.

S 8WB(1) and (1A) substituted for s 8WB(1) by No 146 of 2001.

8WB(2)

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Without affecting any obligation imposed by or under a law of the Commonwealth other than this section, nothing in subsection (1A) shall be read as imposing on a person an obligation to do an act referred to in paragraph (1)(a) , (b) , (ba) or (c) .

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8WB(3)
(Repealed by No 6 of 1991)

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8WB(4)
(Repealed by No 6 of 1991)

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