Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 355 - Confidentiality of taxpayer information  

Subdivision 355-C - On-disclosure of protected information by other people  

Guide to Subdivision 355-C

SECTION 355-150   WHAT THIS SUBDIVISION IS ABOUT  


Someone who is not a taxation officer is prohibited from disclosing protected information, except in certain specified circumstances.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
355-155 Offence - on-disclosure of protected information by other people
355-160 Consent is not a defence
355-165 Generality of Subdivision not limited
355-170 Exception - on-disclosure of publicly available information
355-172 Exception - disclosure of periodic aggregate tax information
355-175 Exception - on-disclosure for original purpose
355-180 Exception - on-disclosure to Ministers in relation to statutory powers or functions
355-181 Exception - on-disclosure to Ministers in relation to breach of confidence and related matters
355-182 Exception - on-disclosure of certain information to Commonwealth Ombudsman
355-185 Exception - on-disclosure to IGIS officials
355-190 Exception - on-disclosure in relation to ASIO
355-192 Exception - on-disclosure in relation to National Anti-Corruption Commission Act 2022
355-195 Exception - on-disclosure by Royal Commissions
355-200 Exception - records made in compliance with Australian laws
355-205 Limits on on-disclosure to courts or tribunals
355-210 Limits on on-disclosure to Ministers
355-215 Exception - on-disclosure of information disclosed to credit reporting bureaus


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.