Commonwealth of Australia Explanatory Memoranda Commonwealth of Australia Explanatory Memoranda[Index] [Search] [Download] [Bill] [Help]
2010
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
tax laws amendment (confidentiality of taxpayer information) bill 2010
EXPLANATORY MEMORANDUM
(Circulated by the authority of the Deputy Prime Minister and Treasurer,
the Hon Wayne Swan MP)
Table of contents
Glossary 1
General outline and financial impact 3
Chapter 1 Introduction to the new framework for the protection of
taxpayer information 5
Chapter 2 Key definitions 13
Chapter 3 Offences 21
Chapter 4 General qualifications on disclosure provisions 33
Chapter 5 Authorised disclosures by taxation officers 43
Chapter 6 Authorised on-disclosures by recipients of taxpayer
information 71
Chapter 7 Other matters 81
Chapter 8 Finding tables 87
Index 111
Glossary
The following abbreviations and acronyms are used throughout this
revised explanatory memorandum.
|Abbreviation |Definition |
|ATO |Australian Taxation Office |
|ABS |Australian Bureau of |
| |Statistics |
|ABN |Australian Business Number |
|ABN Act |A New Tax System (Australian |
| |Business Number Act) 1999 |
|ACCC |Australian Competition and |
| |Consumer Commission |
|APEC |Asia-Pacific Economic |
| |Cooperation |
|APRA |Australian Prudential |
| |Regulation Authority |
|ASIC |Australian Securities and |
| |Investments Commission |
|ASIO |Australian Security |
| |Intelligence Organisation |
|Commissioner |Commissioner of Taxation |
|ITAA 1936 |Income Tax Assessment Act |
| |1936 |
|ITAA 1997 |Income Tax Assessment Act |
| |1997 |
|OECD |Organisation for Economic |
| |Co-operation and Development |
|Privacy Act |Privacy Act 1988 |
|SIS Act |Superannuation Industry |
| |(Supervision) Act 1993 |
|TAA 1953 |Taxation Administration Act |
| |1953 |
|TAS Act |Tax Agent Services Act 2009 |
|TFN |tax file number |
|the Register |Australian Business Register |
|the Review |Review of Taxation Secrecy |
| |and Disclosure Provisions |
General outline and financial impact
Confidentiality of taxpayer information
This Bill amends the secrecy and disclosure provisions applying to
taxation information that are currently spread over many taxation
law Acts. Over the years numerous amendments to them have resulted
in unclear and inconsistent rules for the protection of taxpayer
information, as well as increased privacy risks.
This Bill consolidates and standardises these various enactments
into a single new framework in Schedule 1 to the Taxation
Administration Act 1953. The new framework is designed to provide
clarity and certainty to taxpayers, the Australian Taxation Office
and users of taxpayer information and to provide guiding principles
to assist in framing any future additions.
The key principle of the new framework is the protection of
taxpayer information. Disclosures of information are, however,
permitted in instances where privacy concerns are outweighed by the
public benefit of those disclosures.
Date of effect: These amendments apply to disclosures of protected
information made on or after the day of Royal Assent.
Proposal announced: This measure was announced in the then
Assistant Treasurer and Minister for Competition Policy and
Consumer Affairs' Media Release No. 015 of 13 March 2009.
Financial impact: Nil.
Compliance cost impact: Nil.
Chapter 1
Introduction to the new framework for the protection of taxpayer
information
Outline of chapter
1. This chapter:
. outlines the background to the new framework governing the
secrecy and disclosure of taxpayer information; and
. provides an overview of the key elements of the new
framework.
History and background
Operation of current provisions
2. In order to maintain taxpayer privacy and confidence, the secrecy
provisions in Australia's tax legislation impose strict obligations
on taxation officers and others who receive taxpayer information.
Serious sanctions are imposed for breaches of these obligations.
3. There is a general rule prohibiting 'officers' from disclosing
information that would identify a taxpayer. The prohibition is,
however, not absolute. Exceptions to the obligation not to
disclose taxpayer information are permitted because information
obtained by the Australian Taxation Office (ATO) needs to be used
by the ATO to fulfil its role and can often be vital to other arms
of government in performing their functions effectively. So, for
instance, existing exceptions allow:
. 'officers' to use taxpayer information in the performance
of their duties;
. law enforcement agencies to use information obtained by
the ATO for certain criminal investigations; and
. other government departments and agencies to use taxpayer
information for specific purposes.
Problems with the current law
4. At present, taxation secrecy and disclosure provisions are found
across some 20 different taxation law Acts, contributing to the
overall complexity and volume of the taxation law.
5. Successive ad-hoc amendments have complicated the application of
the existing provisions and increased the volume of the taxation
laws. Although certain basic principles have been replicated
across the provisions, the use of disparate drafting styles have
resulted in inconsistent protection of taxpayer information and
uncertainty for taxation officers, other government officers, and
taxpayers.
The Review of Taxation Secrecy and Disclosure Provisions
6. The Review of Taxation Secrecy and Disclosure Provisions (the
Review) undertaken by Treasury in 2006 examined the operation of
the various secrecy and disclosure provisions in Australia's
taxation laws. The primary objective of the Review was to
investigate the potential for standardising the secrecy and
disclosure provisions found across the taxation laws into one piece
of legislation, to increase certainty for taxpayers and for users
of tax information.
7. The Review recommended standardising the various secrecy and
disclosure provisions in the taxation laws into a single framework.
8. The Review also proposed some new disclosures in areas where the
existing rules were impeding a legitimate need to access taxpayer
information. The proposed new disclosures were:
. to law enforcement and intelligence agencies;
. to third parties where a duty is owed to them; and
. to agencies, such as the Australian Securities and
Investments Commission and the Australian Bureau of
Statistics, which would otherwise collect the same
information directly from the taxpayers concerned.
9. Submissions from government agencies, professional associations and
the public were sought in response to the Review. Following
consultation, some of the proposed disclosures presented in the
Review were not pursued and are therefore not included in the new
framework. These include:
. disclosures to the Commissioner of Taxation (Commissioner)
as an employer; and
. disclosures to third party where a duty is owed to them.
Key elements of the new framework
10. The new framework will consolidate the existing secrecy and
disclosure provisions found in 18 taxation law Acts and standardise
the provisions into a single framework. The Acts and provisions
being amended by this Bill are listed in Chapter 8 (along with the
provisions in the new framework which replace those provisions
being repealed).
11. The tax secrecy provisions in two taxation law Acts are being
retained - these are the A New Tax System (Australian Business
Number) Act 1999 (ABN Act) and the Tax Agent Services Act 2009 (TAS
Act). The reasons for this are explained further in paragraphs
1.20 to 1.26.
12. Some new disclosures of information are also being introduced in
instances where privacy concerns are outweighed by the public
benefit of those disclosures.
13. The secrecy and disclosure provisions in this Bill are divided into
five Subdivisions within Division 355 of Schedule 1 to the Taxation
Administration Act 1953 (TAA 1953):
. Subdivision A outlines the objects of the framework, how
the Division applies to certain entities and sets out some
basic principles to guide the consideration of future
proposed disclosure provisions.
. Subdivision B contains the provisions governing the
disclosure of taxpayer information by taxation officers.
. Subdivision C contains the provisions governing the
disclosure of taxpayer information by non-taxation
officers where that information was obtained legally.
. Subdivision D contains the provisions governing the
disclosure of taxpayer information by non-taxation
officers where that information was obtained unlawfully.
. Subdivision E contains provisions relating to the taking
of oaths by taxation officers and provisions relating to
injunctions.
14. The majority of the provisions refer to both the disclosure and
recording of taxpayer information. For the purposes of this
explanatory memorandum, a reference to the disclosure of taxpayer
information is to be taken as a reference to the recording of that
information unless the context demonstrates otherwise.
Objectives of the new framework
15. The primary objective of the new framework is to protect the
confidentiality of taxpayer information. Compliance with taxation
laws could be adversely affected if taxpayers thought that their
information could be readily disclosed. [Schedule 1, item 1,
paragraph 355-10(a)]
16. The new framework gives effect to this primary objective by placing
a general prohibition on the disclosure of taxpayer information.
However, in recognition of the importance that taxpayer information
can play in facilitating efficient and effective government
administration and law enforcement, disclosures of taxpayer
information are permitted in certain specified circumstances. As a
guide for future policy consideration, the disclosure of taxpayer
information should be permitted only where the public benefit
associated with the disclosure clearly outweighs the need for
taxpayer privacy. [Schedule 1, item 1, section 355-1 and paragraph
355-10(b)]
17. In determining this balance, a range of factors may need to be
considered. These include
. the purpose for which the information is to be used;
. the potential impact on the individual from the disclosure
and subsequent use of the information;
. the nature and amount of information likely to be provided
under any new provision;
. whether the information can be obtained from other
sources;
. whether the new disclosure would represent a significant
departure from existing disclosure provisions; and
. whether not providing the information would significantly
undermine the ability of Government to effectively deliver
services or enforce laws.
18. In terms of framing new disclosure provisions, where the purpose
for the disclosure is remote or disconnected from the reason that a
taxpayer provided the information in the first place (for example,
for use in locating people who are unlawfully in Australia), then
the disclosure provision should generally be very precisely
targeted, allowing for the disclosure of taxpayer information only
for a strictly defined purpose. On the other hand, where a
disclosure is closely aligned with or connected to the purpose for
which the Commissioner obtained the information in the first place
(for example, for use in administering a taxation law), then the
disclosure provision can be framed more broadly.
19. While the framework broadly retains the existing level of
disclosures, it seeks to clarify ambiguities in the current law.
Moreover, the standardisation and harmonisation of different
provisions across the taxation law will necessarily involve some
changes to current disclosures. These changes are discussed in
detail in the following chapters.
Exclusions from the new framework
20. While there are 20 taxation law Acts containing taxation secrecy
and disclosure provisions, the new framework replaces only 18 of
these, with the provisions in the ABN Act (section 30) and the TAS
Act (section 70-35) being retained.
Maintaining the secrecy and disclosure provisions in the A New Tax
System (Australian Business Number) Act 1999
21. The ABN Act establishes the Australian Business Register (the
Register) on which all Australian Business Numbers (ABNs) are
recorded. The Register and ABNs were introduced as a whole-of-
government initiative to make it easier for businesses to interact
with government agencies across all levels of government. This is
reflected in the very broad disclosures that are permitted under
the ABN Act.
22. While the Commissioner currently oversees the Register and ATO
staff administer ABNs, these roles are intended to be quite
separate from the roles that the Commissioner and ATO staff fulfil
under other taxation laws. As a consequence of this and the fact
that the broad disclosures in section 30 of the ABN Act are largely
at odds with the more restrictive provisions in other taxation
laws, it is appropriate for section 30 of the ABN Act to remain
separate.
23. As a result, taxation officers involved in administering the ABN
Act will therefore be able to disclose information as a taxation
officer in line with the provisions in the new framework (see
Chapter 5), as well as under section 30 of the ABN Act. Note,
however, that section 30 of the ABN Act only permits the disclosure
of information or documents that are protected within the meaning
of that Act. This Bill amends this provision to include both
documents and information that were obtained under or for the
purposes of the ABN Act. [Schedule 2, item 2]
Maintaining the secrecy and disclosure provisions in the Tax Agent
Services Act 2009
24. The TAS Act establishes a new regime for the regulation and
registration of tax agents. It also creates the Tax Practitioners
Board which has the general administration of the TAS Act. Despite
the general administration of the TAS Act not being vested in the
Commissioner, the TAS Act will, with the enactment of the Tax Agent
Services (Transitional Provisions and Consequential Amendments)
Bill 2009, also be a taxation law.
25. In developing the TAS Act, there has been a greater emphasis placed
on the independence of the Tax Practitioners Board from the ATO.
This is reflected in the Board being set up under legislation over
which it has the general administration. As a consequence of this
greater independence, it is appropriate for the Board to be treated
as a separate entity from the ATO (and therefore keep its own
secrecy and disclosure provisions). As such officers (who may be
ATO officers provided by the Commissioner to assist the Board)
performing services under the TAS Act will be subject to the
secrecy provisions contained in that Act rather than this
consolidated framework.
26. As the existing TAS Act secrecy provisions currently link into
other secrecy provisions in the taxation law that will be repealed
as a part of this Bill, it is necessary to update the TAS Act
accordingly. This also provides an opportunity to amend the TAS
Act secrecy provisions so that they are drafted in a manner that is
consistent with the consolidated framework in this Bill. [Schedule
2, items 92 to 95]
Tax file numbers
27. While the taxation laws include a number of provisions designed to
ensure the security of tax file numbers (TFNs) (see Subdivision BA
of Division 2 of Part III of the TAA 1953) the protection of TFNs
does not form part of the framework. This is because TFN offences
are drafted very differently from other taxation secrecy and
disclosure provisions due to the manner in which TFNs are
transmitted. Normally taxpayer information is not protected until
it comes into the ATO. However, TFNs need to be protected in the
hands of employers, banks, superannuation funds, etc, before they
reach the ATO. Consequently, the format of the new framework would
not provide an appropriate level of protection for TFNs.
Therefore, TFNs will continue to be protected by the existing
provisions in the taxation laws and through the legally binding
guidelines on the use, disclosure and storage of TFNs that are
issued by the Office of the Privacy Commissioner.
Interaction with other laws
28. This Bill complies with Australia's obligations under:
. the Organisation for Economic Co-operation and Development
Guidelines for the Protection of Privacy and Transborder
Flows of Personal Data;
. the Asia-Pacific Economic Cooperation Privacy Framework;
and
. the United Nations International Covenant on Civil and
Political Rights.
29. While the provisions in the new framework provide overarching
protection of taxpayer information, that information is also
protected in other ways. For instance, personal information is
also protected under the Privacy Act 1988 (Privacy Act) and by the
Office of the Privacy Commissioner. Of note, both the National
Privacy Principles (which apply to certain private sector
organisations) and the Information Privacy Principles (applying to
Government agencies) enable organisations and agencies to use and
disclose personal information where this is authorised under law.
As a consequence, where this new framework authorises the
disclosure of information, such a disclosure will also be
consistent with obligations under the Privacy Act.
30. While the ATO also has its own administrative procedures for staff,
that restrict access to taxpayer information on a need-to-know
basis, unauthorised access to taxpayer information will also
continue to be an offence under section 8XA of the TAA 1953.
31. The amendments in this Bill contain the main circumstances in which
taxpayer information may legally be disclosed [Schedule 1, item 1,
section 355-1]. There are, however, a number of non-taxation Acts
that effectively override the secrecy and disclosure provisions
contained in the framework. These permit other Commonwealth
entities such as the Auditor-General or the Inspector-General of
Taxation to obtain taxpayer information, or access such
information, in certain clearly defined circumstances.
Examples include:
. sections 32 and 33 of the Auditor-General Act 1997;
. section 15 of the Inspector-General of Taxation Act 2003;
. section 9 of the Ombudsman Act 1976;
. section 44 of the Privacy Act; and
. Schedule 6 to the Anti-Terrorism Act (No. 2) 2005.
32. The Parliamentary Privileges Act 1987, can also operate to protect
the disclosure of information. The Act authorises disclosure of
information where it is relevant to parliamentary proceedings.
This Bill, however, imposes limitations on the operation of
parliamentary privilege in the context of disclosures to Ministers.
33. Most of these provisions have the effect that, if a taxation
officer or another entity in receipt of taxpayer information is
compelled to provide taxpayer information, they cannot be
prosecuted for any offence contained within the framework.
Chapter 2
Key definitions
Outline of chapter
34. The new framework covers the release of 'protected information' by
'taxation officers' and other entities. 'Protected information'
means, amongst other things, information obtained under a 'taxation
law'.
35. This chapter provides detailed information on these three key terms
around which the new framework has been structured.
Context of amendments
Operation of current provisions
36. The current secrecy and disclosure provisions adopt different
drafting styles in identifying the information that they protect.
Some, such as section 16 of Income Tax Assessment Act 1936 (ITAA
1936) and section 3C of the Taxation Administration Act 1953,
define both the individual subject to the provisions and the
information subject to protection together. Other provisions
specifically define what constitutes 'protected information' (and,
in some cases, 'protected documents'). However, they all have the
same effect of either protecting information obtained by the
Australian Taxation Office (ATO) under the particular Act in which
the definition is found, or protecting a subset of information
obtained by the ATO.
37. The current provisions apply to ATO officers as well as others who
receive taxpayer information from the ATO. While the current
provisions have the effect of permitting ATO officers to make a
broader range of disclosures than other recipients of taxpayer
information, there is generally no clear distinction in the manner
in which the two are defined (section 16 of the ITAA 1936, for
instance, refers to both collectively as 'officers').
Summary of new law
38. In order to consolidate all of the existing taxation secrecy and
disclosure provisions into a single framework, a single definition
of 'protected information' is necessary. The creation of this
single definition relies on the definition of a 'taxation law'.
39. As further explained in Chapter 3 of this explanatory memorandum,
the new framework will draw a distinction between those individuals
working for the ATO that obtain taxpayer information and those who
receive the information from the ATO. For this purpose, a
definition of 'taxation officer' is introduced.
40. A 'taxation officer' is defined as an individual holding a
statutory position within the ATO (such as the Commissioner of
Taxation (Commissioner) or public servants employed by the ATO. In
addition, other non-ATO public servants who have a particular
function under a taxation law and non-public service entities
performing services for or in relation to the ATO (such as
contractors) are, for the purposes of this framework, treated as if
they were taxation officers.
Detailed explanation of new law
Definition of 'taxation officer'
41. A taxation officer is defined to mean:
. an individual filling the statutory appointments of
Commissioner or Second Commissioner;
. an individual directly engaged under the Public Service
Act 1999, and performing duties in the ATO.
[Schedule 1, item 1, subsection 355-25(2)]
42. This includes the statutory officers created by the taxation law,
as well as public servants working in the ATO. It would also
include public servants from other departments who may be working
within the ATO for a limited period of time.
1.
Alicia is employed by the Australian Bureau of Statistics
(ABS), but is temporarily seconded to the ATO. Alicia would
be considered a taxation officer as she is a Commonwealth
public servant and is performing duties in the ATO, even
though she is employed by the ABS.
43. In recognition of the fact that the Commissioner, the Second
Commissioners and public servants working for the ATO are not the
only persons likely to have access to taxpayer information obtained
in the course of administering the taxation system, the framework
is also applied to certain other entities in the same manner as it
applies to taxation officers.
44. Contractors, for instance, may be engaged to provide services to
assist the ATO in the performance of its functions. The Bill
ensures that such individuals and entities are subject to the same
strict obligations that taxation officers are subject to.
[Schedule 1, item 1, paragraphs 355-15(a) and (b)]
1.
Simon works at a private debt collection company that is
contracted by the ATO to follow up on outstanding taxpayer
debts. Simon's role is to contact taxpayers and attempt to
arrange for payment. As an entity contracted to provide
services to the ATO, the private debt collection company
would be a taxation officer. As an individual employed by
the private agency to provide these services, Simon would
also be considered a taxation officer.
2.
The ATO seeks legal advice about a complex case of
international tax evasion from a private law firm that
specialises in international taxation. The law firm seeks
the services of Marcus, a barrister, for an opinion on
various matters. The law firm is considered a taxation
officer as it is an entity engaged to perform services for
the ATO. Marcus is also considered a taxation officer as he
has been engaged by an entity that has itself been engaged
to provide services for the ATO.
45. In some circumstances, Commonwealth employees (including employees
of Commonwealth authorities) outside of the ATO are given functions
or powers to perform under the taxation law. This is the case, for
instance, with a number of tax offsets (such as the water tax
offset and the film tax offset) that are in part administered by
other portfolio agencies. Where such individuals perform functions
or exercise powers under a taxation law, they are also considered
to be taxation officers for the purposes of this framework.
[Schedule 1, item 1, paragraph 355-15(c)]
1.
Melanie donates a rare artwork to a public Sydney art
gallery. The Minister for the Environment, Water, Heritage
and the Arts, or a delegate, is required to certify its
value for tax purposes as part of the Cultural Bequests
Program under section 30-235 of the Income Tax Assessment
Act 1997 (ITAA 1997). When the Minister or delegate
certifies the value of the painting for tax purposes, the
Minister or delegate is considered to be a taxation officer
as this particular function is performed under a taxation
law.
2.
Megan is an officer in the Department of Environment,
Heritage, Water and the Arts and is involved in
administering the Location Offset for eligible Australian
films under Division 376 of the ITAA 1997. Part of her role
involves briefing the Arts Minister on whether to issue a
certificate for a particular film (the certificate is
required for the company to claim the offset). The Minister
must then make a decision in whether to issue such a
certificate.
In performing these functions, the new framework applies to
both Megan and the Minister in the same way as it applied to
taxation officers.
46. There may be a range of individuals whose functions relate to the
administration of the taxation law, but who do not perform
functions or exercise powers under a taxation law. In these
circumstances, the new framework does not apply to them in the same
way as it applies to taxation officers.
1.
Ron is employed by the Department of the Treasury and, in
the course of his duties, analyses the policy behind an
existing taxation law, provides advice to the Government as
to whether the law needs to be amended and liaises with the
Office of Parliamentary Counsel drafters in designing new
legislation. Although Ron and the Office of Parliamentary
Counsel drafters are assisting with the design of the
taxation laws they are not performing functions or
exercising powers under or for the purposes of a taxation
law. Instead, Ron is merely providing advice to the
Government about a potential change to an existing taxation
law and, together with the drafters, is working to draft the
necessary changes.
2.
Ambrosia is a member of the Board of Taxation. The Board of
Taxation has been set up by the Government (not under a
taxation law) to provide advice on the operation of the
taxation laws and their administration. Ambrosia is not a
taxation officer because, although she is assisting the
Government with general policy issues affecting the tax
system as a whole, she is not exercising any function under
or for the purposes of an existing taxation law.
3.
David works at the Commonwealth Ombudsman's Office as part
of a team that investigates taxpayer complaints. He
receives a complaint from Linda about how the ATO has
handled her tax affairs. Although David liaises with the
ATO concerning Linda's complaint, he is not a taxation
officer, as he is not acting under or for the purposes of a
taxation law. He is acting under and for the purposes of
the Ombudsman Act 1976.
Definition of 'protected information'
47. Protected information of taxpayers (referred to in this explanatory
memorandum as 'taxpayer information') is defined to mean
information disclosed or obtained under or for the purposes of a
taxation law (other than the Tax Agent Services Act 2009 (TAS Act))
which relates to the affairs of an entity (including but not
limited to the entity's tax affairs) and which can identify the
entity. [Schedule 1, item 1, subsection 355-30(1)]
48. Information that is obtained under or for the purposes of the
TAS Act is excluded from the definition of protected information to
enable the TAS Act secrecy provisions to operate independently of
the new framework. The reason for this is explained in more detail
in paragraphs 1.24 to 1.26.
49. Of note, to be protected, the information need not relate to an
individual, but can relate to a whole range of 'entities' that are
required to interact with the tax system. Entity is defined in
section 960-100 of the ITAA 1997 to mean, amongst other things:
. an individual;
. a body corporate;
. a body politic;
. a partnership;
. any other unincorporated association or body of persons;
. a trust;
. a superannuation fund; or
. an approved deposit fund.
50. These amendments in the Bill provide broader protection than the
Privacy Act 1988, which only protects personal information about
natural persons (that is, individuals). Taxation secrecy
provisions recognise the need to protect information provided by
any taxpayer, including information about an individual's annual
income, a company's wage bill or a superannuation fund's rate of
return.
51. To be protected, information must have been obtained under a law
that was a taxation law (other than the TAS Act) when the
information was obtained. [Schedule 1, item 1, paragraph 355-
30(1)(a)]
1.
Before 2001, the Child Support (Registration and Collection)
Act 1988 was administered by the Commissioner. Information
obtained under that law while the Commissioner administered
it is protected information. Information obtained under
that law since 2001 when the General Manager of the Child
Support Agency administered it is not protected information
for the purposes of these provisions (although it would
still be protected under the secrecy provision in the Child
Support (Registration and Collection) Act 1988).
52. Protected information is information which identifies (or is
reasonably capable of being used to identify) an entity.
Accordingly, information that in no way identifies an entity will
not fall within the scope of the new framework. [Schedule 1, item
1, paragraph 355-30(1)(c)]
1.
Each year the ATO publishes Taxation Statistics - a
comprehensive statistical publication that informs the
community about what taxpayers have been reporting to the
ATO. Taxation Statistics is a valuable resource for
academics, researchers, scrutineers and the media. Because
the information presented in Taxation Statistics is in
aggregate statistical form, it is not possible to identify
any particular taxpayer from the publication. Hence, this
information is not protected information.
53. Information that, at first glance, is incapable of identifying a
taxpayer may still be protected information if the identity of the
taxpayer can be ascertained by a process of deduction.
1.
The ATO collects information on the volume of production of
haysnorkels in Australia. Because haysnorkel production is
a very specialised industry, only three firms manufacture
haysnorkels in Australia. One major producer, meeting the
needs of most of the Australian market, and two very much
smaller boutique producers manufacture only a small number
of haysnorkels each year. If the ATO were to disclose
information on the aggregate production of haysnorkels in
Australia, then it would be possible for anyone with a
general knowledge of the haysnorkel market to deduce (with a
fair degree of accuracy) how many haysnorkels were being
manufactured by each producer. In this case, the disclosure
of aggregate production information would, though not
explicitly identifying a particular taxpayer, allow a
particular haysnorkel producer to be identified. Such
aggregate information would therefore be protected
information.
54. Protected information includes written documents, conversations,
electronic recordings, transcripts or any other form in which
information can be recorded. It includes information obtained
directly from a taxpayer or information generated by the ATO (for
instance, through the collating, cross-referencing or summarising
of information from a variety of sources). It would also include
information about ATO compliance activity against a particular
taxpayer.
1.
The ATO is auditing Ian. The ATO has obtained a variety of
information about Ian including information from his annual
tax returns and information from the pay as you go
withholding statement provided by his employer. The ATO
collates a file on Ian that summarises the information from
these different sources. All information summarised on
Ian's audit file is protected information. The fact that
the ATO is auditing Ian would also constitute protected
information.
Tax file numbers are not 'protected information'
55. Tax file numbers are not 'protected information' within the meaning
of the new framework because they cannot of themselves identify a
taxpayer. The reasons for not including tax file numbers in the
framework are outlined in paragraph 1.27.
'Protected information' under the Excise Act 1901
56. The Bill maintains the savings provision that were enacted when the
Taxation Laws Amendment (Excise Arrangements) Act 2001 transferred
the administration of excise from the Australian Customs Service to
the Commissioner.
57. Without the saving provision, information that was obtained under
the Excise Act 1901 prior to the introduction of this change would
no longer be protected information. The savings provision ensures
the secrecy provisions in section 159 of the Excise Act 1901
continue to apply to information obtained before the administrative
change, despite section 159 being repealed. [Schedule 2, Part
2, item 126]
58. Information obtained by the ATO after the transfer would be
protected information for the purposes of these provisions.
Information obtained by the Australian Customs Service before the
transfer is not protected information. However, that information
is still protected under the secrecy provision in the Excise Act
1901 as in force before its repeal.
Definition of 'taxation law'
59. As noted above, whether information is protected depends on whether
it was disclosed or obtained under a taxation law.
60. A taxation law is currently defined in section 995-1 of the
ITAA 1997 as:
. an Act of which the Commissioner has the general
administration (including a part of an Act to the extent
to which the Commissioner has the general administration
of the Act); or
. regulations made under such an Act, including a part of an
Act.
61. The Bill will introduce a minor amendment to the second tier of
this definition by replacing the reference to 'regulations' with
one to 'legislative instruments' to ensure that all legislative
instruments (and not just regulations) made under an Act of which
the Commissioner has the general administration also constitute
taxation laws. [Schedule 2, item 51]
62. As noted above, the Tax Agent Services (Transitional Provisions and
Consequential Amendments) Bill 2009 amends the definition of
taxation law to include the TAS Act. However, the TAS Act is
specifically excluded from the definition of 'protected
information'. [Schedule 1, item 1, paragraph 355-30(1)(a)]
Chapter 3
Offences
Outline of chapter
63. This chapter outlines the basic prohibition on the disclosure of
information by both taxation officers and non-taxation officers.
Specifically, it provides details on the offence provisions that
apply to:
. the unauthorised disclosure of taxpayer information by
taxation officers (Subdivision 355-B);
. the unauthorised disclosure of taxpayer information by non-
taxation officers who receive information lawfully
(Subdivision 355- C); and
. the unauthorised disclosure of taxpayer information by non-
taxation officers who receive the information because of
another entity's breach of the new framework
(Subdivision 355-D).
Context of amendments
Operation of current provisions
64. Across the 18 taxation law Acts containing taxation secrecy and
disclosure provisions that are being standardised there are
numerous offences for the disclosure of taxpayer information.
These provisions generally do not distinguish between taxation
officers and other Commonwealth and State officers who are in
receipt of taxpayer information.
65. The offence provisions in the current Acts generally apply to the
disclosure of taxpayer information obtained under that particular
Act or under a group of tax Acts.
66. The current law contains a specific offence provision that
prohibits on-disclosure of taxpayer information by non-taxation
officers who have received the information because of a breach of
the law.
67. The penalties imposed where a person has committed an offence vary
from Act to Act.
68. Under the interpretation of the existing law, taxpayer information
can be disclosed to the taxpayer concerned or to their agent.
Summary of new law
69. There are three offence provisions in this Bill that together
protect taxpayer information. Unlike the current law, no
distinction is made as to which taxation law Act the information is
obtained. Rather, the offence provisions prohibit the disclosure
of all protected information (see Chapter 2 for a further
explanation of the definition of 'protected information').
70. Also, unlike the current law, the offence provisions in the new
framework draw a distinction between disclosures by taxation
officers and disclosures by non-taxation officers (see Chapter 2
for a further explanation of the definition of 'taxation officer').
The new framework also retains a discrete offence provision for
non-taxation officers who have received taxpayer information
because of another entity's breach of a taxation law.
71. The new framework prohibits the disclosure of taxpayer information:
. by current and former taxation officers who acquire that
information as a taxation officer;
. by non-taxation officers who acquire the information as a
result of a lawful disclosure under one of the exceptions
in the new framework; and
. by non-taxation officers who acquire the information
because of a breach of a provision in the new framework.
72. Collectively, these offence provisions ensure that all taxpayer
information that satisfies the definition of 'protected
information' is indeed protected. The information remains
protected even if it has been disclosed outside of the ATO and has
been on-disclosed numerous times.
Comparison of key features of new law and current law
|New law |Current law |
|There are separate |Generally, offence |
|offence provisions for |provisions apply to |
|taxation officers and for|'officers' which includes|
|non-taxation officers |both taxation officers |
|that are in receipt of |and other Government |
|taxpayer information. |officers who are in |
| |receipt of taxpayer |
| |information from a |
| |taxation officer. |
|It is an offence for all |It is an offence for a |
|entities that are in |Government officer (other|
|receipt of taxpayer |than a taxation officer) |
|information to disclose |who is in receipt of |
|that information, except |taxpayer information to |
|in certain specified |disclose that |
|circumstances. |information, except in |
| |certain specified |
| |circumstances. |
Detailed explanation of the new law
73. This part of this chapter provides an explanation of common
elements of the offence provisions as well as a guide as to how
each of the three offence provisions operate.
Common elements of the offence provisions
Offences apply to 'entities'
74. The new framework prohibits the disclosure of protected information
by an entity, whether that entity is a taxation officer or not.
While a taxation officer will generally be an individual, the
framework also applies to entities engaged to provide services
relating to the ATO, as if they are taxation officers (see Chapter
2).
75. The use of the term 'entity' is intended to ensure that the
application of the offence provisions is as wide as possible.
Whilst the offence provision will generally be directed at the
individual offender, the entity that the individual is employed or
contracted by or otherwise associated with may be prosecuted where
the individual's actions were at the behest of that other entity.
While this would not enable entities without a legal personality to
be prosecuted under a criminal offence provision (for instance, a
partnership could not be prosecuted) there are specific provisions
in the taxation law that permit individuals to be prosecuted for an
offence committed by an entity in certain circumstances.
For example:
. partners can be prosecuted for an offence committed by the
partnership (see section 444-30 of Schedule 1 to the
Taxation Administration Act 1953 (TAA 1953)); and
. members of the Committee of Management of unincorporated
associations or bodies can be prosecuted for an offence
committed by that association or body (see section 444-5
of Schedule 1 to the TAA 1953).
76. As the definition of taxation officer includes both entities
engaged to provide services relating to the ATO and individuals
employed by those entities, penalties can be imposed upon any legal
person involved in any unlawful disclosure of taxpayer information.
[Schedule 1, item 1, paragraphs 355-15(a) and (b)]
1.
Extra Spandy-Clean Cleaning Service Pty Ltd was contracted
to undertake cleaning services for a Melbourne office of the
ATO. Michael, one of the cleaners engaged by Extra Spandy-
Clean Cleaning Services to clean the office had access to
some unsecured files and subsequently disclosed publicly a
taxpayer's information. As taxation officers, both Extra
Spandy-Clean Cleaning Service and Michael can be prosecuted.
Offences relate to the disclosure and the recording of taxpayer
information
77. The offence provisions apply not only to the disclosure of taxpayer
information, but also to the recording of that information. This
recognises that it is important not only to ensure that information
is not disclosed unlawfully, but that the information is not
recorded in another form that can be readily accessed by others.
Including a sanction for the recording of information recognises
the vast amount of sensitive information that is collected in the
course of administering the taxation system and the importance of
ensuring the confidentiality of that information is maintained.
[Schedule 1, item 1, subparagraphs 355-25(1)(b)(i), 355-155(a)(i)
and 355-265(a)(i)]
1.
In the course of performing his duties as a taxation
officer, Brendan found himself working with the taxation
files of a musical artist whom he very much admired.
Brendan copied some details from the taxation files into his
private diary which he though might be useful later, but not
for a work related purpose. Even though Brendan has not
disclosed that information, he has still committed an
offence through the recording of the information for an
unofficial purpose.
Penalties for breach
78. If an entity breaches an offence provision, a court can impose
a penalty of imprisonment of up to two years. For a natural person
subsection 4B(2) of the Crimes Act 1914 allows a court to impose a
fine up to 120 penalty units (currently $13,200) as well, or
instead of, the imprisonment penalty. The Crimes Act also
prescribes rules for converting penalties for natural persons into
a penalty that applies to a body corporate. [Schedule 1, item 1,
sections 355-25, 355-155 and 355-265]
Provision of taxpayer information to the taxpayer
79. It is not an offence for a taxation officer to disclose information
to the taxpayer themselves. [Schedule 1, item 1, subparagraphs 355-
25(1)(b)(ii), 355-155(a)(ii) and 355-265(a)(ii)]
1.
Brian rings the ATO seeking assistance with his tax affairs.
It is not an offence for the taxation officer addressing
Brian's inquiry to make available to Brian, after confirming
his identity, any information about Brian's affairs that is
on ATO files.
Provision of taxpayer information to entities representing the
taxpayer
80. The existing law has been interpreted to permit the disclosure of
taxpayer information to a taxpayer's agent. This is appropriate as
there are many circumstances in which the taxpayer cannot deal with
their own tax affairs, or otherwise wishes to appoint someone to
assist them in doing so (for example, professional agents of the
taxpayer, such as a legal representative or a tax agent or a friend
or family member). The ATO currently has in place formal
procedures to authorise representatives.
81. The new framework retains the principle that a representative of a
taxpayer should be able to access the taxpayer's information. For
non-taxation officers that have received taxpayer information
(whether lawfully or otherwise), the framework makes it clear that
a disclosure to the entity's agent (in relation to the information)
will never be an offence. [Schedule 1, item 1, subparagraphs 355-
155(a)(ii) and 355-265(a)(ii)]
82. For disclosures by taxation officers, a different approach that
does not rely exclusively on the common law concept of agency is
adopted. The new framework includes an exhaustive list of entities
that can represent a taxpayer and access that taxpayer's
information. [Schedule 1, item 1, subparagraph 355-25(1)(b)(ii)
and subsection 355-25(2)]
83. A taxation officer does not commit an offence if they disclose
taxpayer information to such an entity. Moreover, upon receiving
the information, such entities are not bound by the on-disclosure
restrictions contained in the framework (in the same way as the
Bill does not seek to regulate what a taxpayer can do with their
own information). However, the representative may have other
statutory obligations in the way they treat their client's
information and, if acting as an agent, may have fiduciary
obligations that limit what they can do with the information.
84. The move away from relying on a common law concept of agency is
designed to overcome the practical problems of determining whether
someone is an entity's agent and what the scope of that agency
relationship is. It will also permit disclosures to
representatives who might not be considered an agent under the
common law, but who otherwise might have a legitimate need to
access a taxpayer's information in their capacity as a
representative of a taxpayer.
Tax agents and BAS agents
85. Many Australians use tax agents (or BAS agents) to assist them
comply with their taxation obligations. It is therefore
appropriate to enable such representatives to be able to receive
taxation information on behalf of their client. [Schedule 1, item
1, paragraph 355-25(2)(a)]
1.
After several years of submitting his own tax returns, Liam
decides to use a tax agent to prepare and submit his tax
return for this financial year. Liam signs a change of
details form appointing Amelie, a registered tax agent, as
his agent to manage all his taxation affairs. Amelie
submits this to the ATO. Amelie contacts Will, a taxation
officer, to ask for copies of Liam's previous tax returns,
in order to ascertain what deductions Liam had previously
claimed. It is not an offence for Will to provide
information about Liam to Amelie.
Legal practitioners
86. In addition to tax agents and BAS agents, taxpayers will often
employ the services of legal practitioners such as a solicitor or a
barrister, to represent them in the conduct of their tax affairs.
[Schedule 1, item 1, paragraph 355-25(2)(b)]
1.
Sarah appoints Ashley, a solicitor, to act on her behalf in
seeking a review of her taxation assessment under Part IVC
of the TAA 1953. In the course of preparing for the
hearing, it becomes apparent that Sarah has misplaced copies
of her assessments for the previous three years which are
necessary for the case. Ashley contacts the ATO to obtain
copies of Sarah's assessments. It is not an offence for the
ATO to provide this information to Ashley.
Insolvency practitioners
87. Where an insolvency practitioner (which could include a trustee in
bankruptcy, a liquidator, a voluntary administrator, a receiver or
an administrator of a deed of company arrangement) is appointed to
oversee the affairs of a particular taxpayer, one of their roles is
to investigate their affairs. For instance, a trustee in
bankruptcy has a duty to investigate the bankrupt's financial
affairs (section 19AA of the Bankruptcy Act 1966). Where the
records of the taxpayer have not been maintained well, the
insolvency practitioner may need to access information held by the
ATO to fulfil their role. [Schedule 1, item 1, paragraph 355-
25(2)(c)]
1.
Haysnorkels Pty Ltd has become insolvent as a result of a
global downturn in haysnorkel demand. Jeremy, a liquidator,
is appointed by the Court to wind up the affairs of the
company. Jeremy contacts the ATO to request copies of the
company's tax returns for the past five years which will
enable him to complete his job as a liquidator. The
provision of these returns by the ATO is not an offence.
Legal personal representatives and guardians
88. The new framework also allows certain representatives such as a
legal personal representative (defined by section 995.1 of the ITAA
1997) or guardian to access a taxpayer's information where that
taxpayer is unable to appoint a representative. This includes
circumstances where the taxpayer is a minor or otherwise has an
incapacity rendering them unable, by law, to appoint someone to act
on their behalf or where the taxpayer is deceased, is under a legal
disability or has granted a general power of attorney. [Schedule
1, item 1, paragraphs 355-25(2)(d) and (e)]
Consolidated and multiple entry consolidated groups
89. The taxation law allows wholly-owned groups of companies to
consolidate for tax purposes. As a consequence they are treated as
a single entity. In recognition of this, rather than requiring
each entity in a consolidated (or multiple entity consolidated
group) to nominate each other as a representative, the new
framework recognises each entity in such a group as the same
entity. [Schedule 1, item 1, paragraphs 355-25(2)(f)]
1.
Company ABC is a member of a tax consolidated group of which
Company XYZ is the head company. It is not an offence for
the ATO to supply information about Company ABC to Company
XYZ as they are, for tax purposes, treated as the same
entity.
Representatives appointed by the taxpayer in the approved form
90. To ensure that there is sufficient flexibility to enable a taxpayer
to appoint a range of entities as their representative, the new
framework will permit disclosure of information to anyone that the
taxpayer has appointed, in an approved form (see section 388-55 of
the TAA 1953), to act on their behalf in relation to their
information. This could include friends and family or other
professional representatives not otherwise specifically provided
for. [Schedule 1, item 1, paragraph 355-25(2)(g)]
1.
Hans is recovering from an operation at home. He notifies
the ATO in the approved form that his son, Frederic, will be
completing his tax return for the past financial year. It
is not an offence for a taxation officer to provide Frederic
with information about Hans that is necessary for Frederic
to complete Hans' tax return. However, because Hans has
only authorised Frederic to be his representative in
completing the past financial year's tax return, it is an
offence if a taxation officer provides information about
Hans that is not relevant for that tax return.
2.
Desmond is the taxation manager of a large, well respected,
accounting firm XYZ Accounting. The firm completes an
approved form for Desmond, permitting him to receive
information from the ATO regarding the firm's taxation
affairs. It is not an offence for the ATO to disclose
information to Desmond.
91. A taxpayer could appoint anyone to access their information as
their representative in the approved form. This is not the same as
allowing an individual to consent to the release of their
information to a third party who is not acting at their
representative with respect to their information. Under the new
framework, a taxpayer's consent to the disclosure of information
does not authorise the disclosure of that taxpayer's information.
The new framework therefore draws a distinction between providing
information to an entity that has been appointed a taxpayer's
representative (in which case the disclosure of information would
be permitted to the extent of a representative's authority to act
for that taxpayer) and to someone who has merely obtained the
consent of the taxpayer to access their information (in which case
disclosure would not be authorised as the person seeking access is
not appointed as the taxpayer's representative). This is discussed
further in Chapter 4.
Specific elements of the offence provisions
Relating to taxation officers and former taxation officers
92. It is an offence for a taxation officer or a former taxation
officer to disclose taxpayer information if they acquired that
information as a taxation officer. [Schedule 1, item 1, paragraph
355-25(1)(d)]
1.
Olivia is a taxation officer, employed in the ATO library.
One weekend, she was discussing with her neighbour, Sally,
the financial affairs of Sally's new home business. If
Olivia were to disclose the information she learned from
Sally, it would not be an offence under these provisions
because Olivia acquired the information in a private
capacity and not in her capacity as a taxation officer
(although it may be a common law breach of confidence).
93. There will be entities who acquire taxpayer information as a
taxation officer, and who then subsequently cease to be taxation
officers. However, regardless of their present status, if they
acquired information while working as a taxation officer it is an
offence to disclose that information. [Schedule 1, item 1,
paragraph 355-25(1)(d)]
1.
Kate worked at the ATO for a number of years before moving
on to a lucrative career in the private sector as a real
estate agent. If Kate discloses protected information that
she acquired as a taxation officer at any time during her
life (whether in a work or non-work context) then she is
committing an offence unless a relevant exception applies.
Relating to non-taxation officers
94. Taxpayer information continues to be protected even when that
information has been disclosed to a non-taxation officer. The new
framework makes it an offence for a non-taxation officer who has
received taxpayer information, either lawfully or unlawfully, to on-
disclose that information.
95. This does not include non-taxation officers who acquired the
protected information while they were a taxation officer. Such
people will continue to be subject to the offence provision
described above. [Schedule 1, item 1, paragraphs 355-155(1)(c) and
355-265(1)(d)]
Non-taxation officers in lawful receipt of taxpayer information
96. It is an offence for a non-taxation officer who has received
taxpayer information lawfully (that is, under one of the disclosure
provisions in the new framework) to on-disclose that information
(unless a relevant exception applies). [Schedule 1, item 1,
section 355-155]
1.
Raul, an employee of the Australian Prudential Regulation
Authority, receives taxpayer information from the ATO for
the purposes of administering the Superannuation Industry
(Supervision) Act 1993 (SIS Act). Raul discloses the
information to a journalist and to another Australian
Prudential Regulation Authority employee for a purpose that
is unconnected to the administration of the SIS Act. In
both cases, the disclosure of the information is an offence.
97. The on-disclosure of taxpayer information will continue to be
subject to this offence even if that information has been on-
disclosed by non-taxation officers on numerous occasions.
Regardless of how many on-disclosures there are in the chain, any
protected information originally disclosed by a taxation officer
remains protected. [Schedule 1, item 1, paragraph 355-155(b)]
1.
Timothy, a taxation officer, discloses information to
Jackie, an officer in the Australian Prudential Regulation
Authority (APRA) for the purpose of administering the SIS
Act. Jackie on-discloses the information to Jim, another
APRA officer, also for the purpose of administering the SIS
Act. Jim discloses the information to Bob, a barrister, for
the purpose of briefing Bob on an upcoming civil proceeding
that had arisen under the SIS Act. Though the information
has been on-disclosed outside of the ATO a number of times,
Jackie, Jim and Bob (as well as Timothy) must all ensure
that their disclosure of the information is authorised by
the new framework.
Non-taxation officers not in lawful receipt of taxpayer information
98. A distinction is made between non-taxation officers who receive
information lawfully (that is, under an exception in the new
framework) and those who receive the information unlawfully. This
is because what such entities can do with the information is
different. While it is not an offence to merely receive
information unlawfully (though the person disclosing it would have
committed an offence), those non-taxation officers who are in
receipt of such information are limited in what they can then do
with the information. This is discussed further in Chapter 6.
99. It is an offence for a non-taxation officer to on-disclose taxpayer
information that they themselves have received as a result of a
breach of a taxation law. [Schedule 1, item 1, section 355-265]
1.
Jordan, a taxation officer, discloses taxpayer information
relating to the financial affairs of a prominent business
person to Ken, a friend of his who is a journalist. This
disclosure is unlawful. It is an offence for Ken to
disclose or record this information (unless a relevant
exception applies).
Transitional provisions relating to offences
100. The transitional provisions in the Bill ensure that any protected
information disclosed to an entity under a taxation disclosure
provision that is being repealed as a consequence of this Bill will
continue to be protected. [Schedule 2, item 124]
1.
In 2007, the ATO provided taxpayer information to the
Repatriation Commissioner for the purpose of administering a
law of the Commonwealth relating to pensions.
Notwithstanding that the original disclosure by the ATO was
made before the commencement of the new framework, the
information is deemed to have been obtained under the new
framework and the Repatriation Commissioner must only
disclose or record that information in a manner consistent
with the new framework.
Chapter 4
General qualifications on disclosure provisions
Outline of chapter
101. This chapter outlines:
. qualifications on the disclosure provisions that
permit taxpayer information to be disclosed lawfully;
and
. authorised disclosures of information lawfully
available to the public,
that are common to both taxation officers and non-taxation
officers.
Context of amendments
Operation of current provisions
102. As noted previously, the current disclosure provisions permit both
taxation officers and non-taxation officers to disclose taxpayer
information in certain specified circumstances. This recognises
that there are circumstances in which the public benefit from
disclosure outweighs taxpayer privacy.
103. Most of the current disclosure provisions only apply to taxation
officers because they require the disclosure to be made by the
Commissioner of Taxation (Commissioner) or a person authorised by
the Commissioner. However, because the current provisions do not
distinguish between taxation officers and non-taxation officers,
there are certain qualifications on what would otherwise be a
lawful disclosure for both taxation officers and non-taxation
officers alike.
104. The current secrecy and disclosure provisions provide that taxation
officers and other recipients of taxpayer information cannot be
compelled to provide taxpayer information to a court unless it is
for the purposes of a taxation law.
105. Section 16 of the Income Tax Assessment Act 1936 (ITAA 1936) has
been interpreted in such a way that any information obtained by the
Australian Taxation Office (ATO) from a public source is not
caught. Therefore, if the ATO obtains information from a public
source, taxation officers (and those who receive the information
from them) are not prevented by section 16 from disclosing that
information. On the other hand, taxpayer information obtained from
ATO sources, may not be disclosed, even if it is otherwise in the
public domain.
106. Section 16 of the ITAA 1936 has also been interpreted such that the
consent of the taxpayer to a disclosure does not, in and of itself,
authorise the disclosure of taxpayer information.
107. All current secrecy and disclosure provisions contain some
prohibition on the disclosure of protected information to ministers
(both Commonwealth and State). This recognises the importance of
ensuring that taxpayer information is not released in the course of
parliamentary proceedings and recognises the separation of the
administration of the taxation laws from the Government. However,
as a result of the interpretation of various secrecy provisions,
disclosures to ministers are currently permitted, in some
circumstances, depending on the type of taxation information
involved.
108. For instance, under the current provisions, there is a blanket
prohibition on the provision of indirect tax information to a
minister, while income tax information can be disclosed to a
minister in the course of a taxation officer's duties.
Summary of new law
109. The new framework contained in the Bill largely retains these
existing qualifications on disclosure and seeks to clarify and
resolve ambiguities in the current law.
110. Of note, the new framework removes the requirement that information
that is publicly available can only be disclosed where it is
sourced from the public. Under the new framework, information that
is lawfully available to the public can be disclosed regardless of
the source of the information.
111. The new framework confirms that a taxpayer's consent to a
disclosure does not, in and of itself, authorise that disclosure.
112. The new framework overcomes ambiguities as to when information can
be provided to a minister, by providing an exhaustive list of
circumstances where this can lawfully occur. The list of
disclosures largely reflects the circumstances in which taxpayer
information can currently be provided to a minister under one or
more current Acts.
Comparison of key features of new law and current law
|New law |Current law |
|Consent, of itself, does|There is no general |
|not operate as an |provision in the current |
|exception to the |law allowing a taxpayer to|
|prohibition on |consent to the disclosure |
|disclosing taxpayer |of their taxation |
|information. |information. |
|Taxpayer information |Taxpayer information |
|already lawfully made |sourced from the public |
|available to the public |record may be disclosed. |
|may be disclosed | |
|regardless of its | |
|source. | |
|Disclosure to ministers |Whether taxation |
|is permitted in certain |information can be |
|prescribed circumstances|disclosed to a minister |
|(regardless of the type |and the extent to which it|
|of taxation information |can be disclosed depends |
|involved). |on the type of taxation |
| |information involved. |
|Parliamentary privilege |Parliamentary privilege |
|cannot be used to |could, theoretically, |
|authorise a disclosure |authorise the disclosure |
|of taxpayer information |of taxpayer information to|
|to a minister. |a minister or a |
| |parliamentary committee, |
| |notwithstanding that there|
| |is no specific provision |
| |in the taxation law to |
| |this effect. |
Detailed explanation of new law
Qualifications on disclosure
113. The following provides an explanation of the new framework's
approach to the consent of the taxpayer to disclosure, limitations
on disclosure to courts and tribunals, and disclosures to
ministers.
Consent to disclosure not a defence
114. While the new framework recognises that there are legitimate
circumstances in which a person representing the taxpayer can
access that taxpayer's information (for instance, where the
taxpayer has appointed another entity to act on their behalf in
dealings with the ATO), it is not otherwise a defence that the
taxpayer has consented to the record or disclosure.
[Schedule 1, item 1, sections 355-35 and 355-160]
115. This approach avoids issues of whether the consent is informed and
voluntary (as opposed to, for instance, being a precondition for a
particular good or service). It also recognises the fact that, if
any entity requires the taxpayer's information, the taxpayer is
able to obtain that information and pass it on. There is no
prohibition on a taxation officer or a non-taxation officer in
lawful receipt of taxpayer information from disclosing that
information to the taxpayer and there are no limits on what a
taxpayer may do with their own information. This approach ensures
that the taxpayer knows precisely what information is being
provided.
1.
Amy went to her bank seeking a loan to purchase a
residential unit. The bank asked for copies of her last
three tax returns. Amy says that she is happy for the
bank to obtain that information from the ATO. Amy tells
the ATO this. It is an offence for a taxation officer to
provide Amy's tax returns to the bank even though Amy has
consented to the disclosure. However, a taxation officer
may provide that information to Amy (if she requests it),
and she could pass it on to the bank.
116. Disallowing consent as a defence ensures that the ATO is not
treated generally as a central repository of financial information
to be accessed for purposes unrelated to the tax system or to
government administration.
Limit on disclosures to courts and tribunals
117. Under the new framework and consistent with the current law, a
taxation officer or another recipient of taxpayer information
cannot be compelled to provide information to a court or tribunal.
This recognises the significant loss of privacy that would result
in the release of a taxpayer's information in an open court.
[Schedule 1, item 1, sections 355-75 and 355-205, section 355-280]
118. As an exception, however, a taxation officer or another recipient
of taxpayer information can be compelled to disclose taxpayer
information to a court or tribunal where it is necessary for the
purpose of carrying into effect a provision of a taxation law.
Such a disclosure is closely aligned with the purpose for which the
information is given and recognises that in some circumstances a
court's powers to compel the production of information should be
invoked to give effect to a provision of a taxation law. [Schedule
1, item 1, sections 355-75 and 355-205, section 355-280]
119. Another exception allows a taxation officer to disclose taxpayer
information to a court or tribunal for the purpose of investigating
a serious offence, enforcing a law, the contravention of which is a
serious offence, or for the making or proposed or possible making
of a proceeds of crime order. [Schedule 1, item 1, item 1 in the
table in section 355-70]
1.
A taxation officer lawfully discloses taxpayer information
to a law enforcement agency officer to establish whether a
serious offence prescribed by the taxation law has been
committed. In the course of prosecuting the offence, a
taxation officer is asked to present this evidence to a
court. It is not an offence for a taxation officer to do
so.
Disclosure to ministers
120. The only circumstances in which taxpayer information can be
disclosed by taxation officers and other lawful recipients of
taxpayer information to a minister, is where the information is
publicly available, or where the Bill specifically provides for it.
[Schedule 1, item 1, subsections 355-60(1) and 355-210(1)]
121. The disclosure of publicly available information is discussed
below. The specific disclosures permitted to ministers are
discussed further in the following chapters.
122. The general provisions are limited by the provisions governing
disclosures to ministers. [Schedule 1, item 1, sections 355-40 and
355-165]
123. For instance, it is an offence for a taxation officer to disclose
information to a minister unless that disclosure is explicitly
authorised as one that can be made to a minister, even if the
disclosure is in the performance of their duties as a taxation
officer. [Schedule 1, item 1, sections 355-55 and 355-60]
1.
An article on the front page of a major Australian newspaper
discussed the capital gains tax affairs of Mr John Doe, and
insinuated that he had been poorly treated by the ATO. The
ATO considers preparing a briefing for the Treasurer in
relation to the article, to assist the Treasurer to respond
to any questions about the article.
As there is no explicit provision allowing for disclosure of
taxpayer information to a minister under these
circumstances, it is an offence for a taxation officer to
make such a disclosure, notwithstanding the fact that Mr Doe
may have already provided his own tax information to a major
newspaper with the expectation that it would be published.
124. These limitations on disclosures to ministers only apply to the
extent that the disclosures would otherwise be captured by the
offence provision (and would therefore require an exception to the
offence to authorise disclosure). As disclosing information to the
entity to whom the information relates or to their representative
is never an offence, disclosures to ministers in these
circumstances can also be made (see paragraph 3.17). As such, the
ATO would not be prevented from disclosing to a minister their own
information or the information of another entity where that entity
has appointed the Minister as their representative. [Schedule 1,
item 1, subsections 355-60(1) and 355-210(1)]
1.
The Minister for Mines and Orchards completed her own tax
return early and her husband asked her to complete his tax
return as well. After being nominated in the approved form
to act as her husband's representative, the Minister rang
the ATO to ask for information about her husband's tax
affairs. It is not an offence for a taxation officer to
provide taxpayer information to the Minister about her
husband's tax affairs because she is acting in her capacity
as agent for her husband rather than in her capacity as a
minister.
Parliamentary privilege and its interaction with disclosures to
ministers
125. Parliamentary privilege is commonly considered to protect
disclosures of information made during parliamentary proceedings.
Such privilege also protects disclosures of information for the
purpose of such proceedings. For instance, under parliamentary
privilege the ATO could, theoretically, currently provide taxpayer
information to ministers for the purpose of briefing the Minister
to respond to questions in Parliament (in the form of questions on
notice and in question time briefs). However, in practice such
information is only disclosed rarely, if ever.
126. As the Bill provides the only circumstances in which taxpayer
information can be disclosed to ministers, the operation of
parliamentary privilege is specifically excluded in this respect.
The effect of sections 355-60 and 355-201 is to act as a
declaration for the purposes of section 49 of the Constitution, and
therefore all disclosures of taxpayer information to a minister are
guided by the taxation law. [Schedule 1, item 1, sections 355-60
and 355-210]
127. The circumstances in which taxation officers and non-taxation
officers are permitted to disclose information to a minister are
outlined in Chapters 5 and 6 respectively. [Schedule 1, item 1,
sections 355-60 and 355-210]
1.
The Treasurer is asked a question about the tax affairs of a
particular taxpayer and seeks to obtain this information for
the purpose of responding to that question during the
sitting of Parliament. The ATO cannot provide any taxpayer
information to the Treasurer for this purpose, because such
disclosures are not permitted by the Bill.
128. The limitations on parliamentary privilege only apply with respect
to the disclosure of information to ministers. There has been no
attempt to limit the operation of parliamentary privilege to the
extent that it protects the disclosure of information to the
Parliament more broadly, notably to committees.
129. Maintaining the operation of parliamentary privilege as it applies
in relation to disclosures of information to parliamentary
committees recognises that these committees have already developed
rules and procedures designed to protect the confidentiality of
personal and other sensitive information (for further information
see Chapter 2 of Odgers' Australian Senate Practice, 12th Edition).
130. Although it is uncommon for ministers to serve on parliamentary
committees (see Odgers' Australian Senate Practice, 12th Edition
page 376), where this occurs, a taxation officer can still disclose
taxpayer information as the Minister is present in the capacity as
a member of the committee, not as a Minister of the Parliament.
131. Similarly, if a minister is present as a spectator when a taxation
officer is providing information to a committee, the restrictions
on the operation of parliamentary privilege will not apply as the
disclosure by the tax officer is one to the committee and is
therefore protected by parliamentary privilege.
General operation of disclosure provisions
132. The disclosure provisions in the framework permit taxation officers
and non-taxation officers to disclose taxpayer information in
certain circumstances. However, they do not require them to do so.
For information to be disclosed it must be an authorised
disclosure and the entity with the information must exercise their
discretion to disclose the information.
133. The disclosure provisions described are designed as exceptions to
the offence provisions so, in each case, the entity disclosing the
information bears the evidential burden in relation to the
disclosure. The reason that the burden is placed on the disclosing
entity is that the purpose for which the entity made the disclosure
(which determines whether it is authorised or not) is a matter that
is uniquely within the knowledge of the entity themselves.
[Schedule 1, item 1, sections 355-45 to 355-75]
Disclosure of publicly available information
134. It is not an offence for a taxation officer or non-taxation officer
in receipt of taxpayer information to disclose that information if
it is lawfully available to the public (that is, it has not been
disclosed as a result of a breach of one of the offence provisions
in the framework). [Schedule 1, item 1, sections 355-45, 355-170
and 355-270]
135. A publicly available source would include things such as the
electoral role, open court records, books, the Internet, newspapers
and other material that is generally available to the public. The
information does not cease to be 'publicly available' if a member
of the public has to pay a fee to access that information.
136. While this new framework recognises that taxpayer privacy is
paramount, it also recognises that issues surrounding the privacy
of taxpayer information are less significant when that information
is already available to the public.
137. Information that is in the public domain may be disclosed.
However, entities will not be able to use non-public taxpayer
information to supplement or qualify the information that is
publicly available.
1.
The New South Wales Bar Association has a statutory
responsibility under the Legal Profession Act 2004 (NSW) to
satisfy itself that a barrister is a fit and proper person
to hold a practicing certificate. It is not an offence for
a taxation officer to disclose to the New South Wales Bar
Association that a NSW barrister has been convicted of a
taxation offence in an open court. However, the ATO would
not be able to supplement that information with, say, a copy
of the barrister's tax return, which was not available to
the public.
2.
Brendan works in the ATO Media Liaison Centre and posts a
media release on the ATO website detailing a recent
successful prosecution of a taxpayer, Tony, for goods and
services tax fraud. The media release also insinuates that
Tony may have been involved in tax evasion with respect to
which he is still being investigated by the ATO. While
Brendan can disclose information that is on the court record
in relation to the goods and services tax fraud, it is an
offence for him to disclose information relating to Tony's
alleged involvement in other possible taxation evasion.
Chapter 5
Authorised disclosures by taxation officers
Outline of chapter
138. This chapter outlines the disclosures that 'taxation officers' are
authorised to make under the new framework. These are in addition
to disclosures of publicly available information outlined in
Chapter 4 and the disclosures able to be made to a taxpayer or
their representative outlined in Chapter 3.
Context of amendments
Operation of current provisions
139. The current disclosure provisions authorise taxation officers and
certain other persons who are recipients of taxpayer information to
disclose the information in a range of circumstances. While some
of these disclosures are phrased generally so as to apply to both
taxation and non-taxation officers, others are more specific in
only authorising disclosures by taxation officers (notably, by only
permitting the Commissioner of Taxation (Commissioner), Second
Commissioner or Deputy Commissioner or a person authorised by them
to make the disclosure).
140. As noted in the Chapter 4, different taxation laws permit taxation
officers to disclose information to ministers in different
circumstances and to varying degrees.
141. While the various provisions are drafted in a range of different
styles, common throughout are provisions authorising officers to
disclose taxpayer information in the performance of their duties as
an officer. This is a commonly used phrase in Commonwealth laws
and has been the subject of judicial consideration.
142. The current taxation disclosure provisions also permit a taxation
officer who receives taxpayer information under one taxation law to
disclose the information to another taxation officer to perform
their duties under a different taxation law.
143. Specific disclosures for taxation officers are found across the
taxation laws. These generally provide for disclosures to be made
by the Australian Taxation Office (ATO) to another Government
agency in circumstances in which taxpayer information will be used
to enable that other agency to fulfil some aspect of its function
more effectively.
Summary of new law
144. The new framework largely retains the existing permitted
disclosures made by taxation officers, with some amendments.
145. Taxation officers will continue to be able to disclose taxpayer
information in the performance of their duties as a taxation
officer. The new framework clarifies some existing ambiguities as
to the breadth of such disclosures by providing a non-exhaustive
list of disclosures that fall within the 'performance of duties'
exception.
146. The new framework also introduces some new disclosures in instances
where the public benefit in disclosing information outweighs the
loss of taxpayer privacy.
147. As noted in Chapter 4, the new framework also removes any
uncertainty as to when taxpayer information can be disclosed to a
minister by providing an exhaustive list of circumstances where
such disclosures can be made.
Comparison of key features of new law and current law
|New law |Current law |
|Taxation officers may |Taxation officers may |
|disclose taxpayer |disclose information to a|
|information to a law |law enforcement agency |
|enforcement agency, or a |for establishing whether |
|court or tribunal, for |a serious offence has |
|both the investigation |been committed. However,|
|and prosecution of a |that information cannot |
|serious offence. |be used in the |
| |prosecution of that |
| |offence, unless it is a |
| |taxation offence. |
|Taxpayer information may |No equivalent. |
|be disclosed to the | |
|Office of Police | |
|Integrity Victoria as a | |
|law enforcement agency. | |
|Taxpayer information will|No equivalent. |
|be able to be provided to| |
|a law enforcement agency | |
|for the making or | |
|possible making of an | |
|unexplained wealth order.| |
|A 'serious offence' is |A 'serious offence' is |
|defined to mean an |defined to mean an |
|offence against a law of |offence against a law of |
|the Commonwealth, State |the Commonwealth, State |
|or Territory that is |or Territory that may be |
|punishable by more than |dealt with as an |
|12 months imprisonment. |indictable offence. What|
| |is indictable varies, |
| |depending on the |
| |jurisdiction. |
|Taxation officers may |It is not an exception to|
|disclose taxpayer |the prohibition on the |
|information to an |disclosure of taxpayer |
|Australian Government |information that such a |
|agency to prevent or |disclosure would save a |
|lessen: |life or prevent a threat |
|a serious threat to an |to public health or |
|individual's life, health|safety. |
|or safety; or | |
|a serious threat to | |
|public health or public | |
|safety. | |
|Taxation officers can |Taxation officers cannot |
|disclose taxpayer |disclose information to |
|information that does not|Treasury for general |
|include the taxpayer's |budgetary or policy |
|name, Australian Business|analysis purposes which, |
|Number or contact |while provided in |
|details, to the |'de-identified' form, is |
|Department of the |still reasonably capable |
|Treasury (Treasury) for |of identifying a |
|the purpose of analysing |taxpayer. |
|taxation revenue or | |
|costing policies, even | |
|where the information is | |
|reasonably capable of | |
|identifying a taxpayer. | |
|Taxation officers can |No equivalent. |
|disclose information to | |
|the Treasury for the | |
|purposes of briefing the | |
|Treasurer on decisions he| |
|may make under the | |
|Foreign Acquisitions and | |
|Takeovers Act 1975. | |
|Taxation officers can |A taxation officer can |
|disclose taxpayer |disclose information to |
|information to the |ASIC as a law enforcement|
|Australian Securities and|agency if it relates to a|
|Investments Commission |serious offence. |
|(ASIC) for the purpose of| |
|enforcing a law | |
|administered by ASIC that| |
|is an offence or that | |
|imposes a pecuniary | |
|penalty. | |
|Taxation officers can |Taxation officers can |
|disclose taxpayer |disclose taxpayer |
|information to ASIC for |information to ASIC for |
|the purposes of the |the purposes of the |
|administration of the |administration of the |
|Superannuation Industry |Superannuation Industry |
|(Supervision) Act 1993 as|(Supervision) Act 1993. |
|well as those parts of | |
|the Corporations Act 2001| |
|and the Australian | |
|Securities and Investment| |
|Commission Act 2001 which| |
|under which ASIC has | |
|powers to regulate the | |
|Superannuation industry. | |
|Taxation officers can |No equivalent. |
|disclose limited | |
|information to the Fair | |
|Work Ombudsman to enable | |
|the Fair Work Ombudsman | |
|to better target | |
|compliance activity with | |
|the Fair Work Act 2009. | |
|Taxation officers can |Taxation officers can |
|disclose to State Revenue|only disclose information|
|Officers administering |to State Revenue Offices |
|the first home owner |information obtained |
|grant residential address|under the First Home |
|and rental information, |Savers Account Act 2008 |
|in addition to |for the purposes of |
|information obtained |administering first home |
|under the First Home |owner grants. |
|Savers Account Act 2008. | |
|Limited taxpayer |No equivalent. |
|information, being | |
|information obtained | |
|under the pay as you go | |
|(withholding system) can | |
|be provided to State and | |
|Territory bodies | |
|administering worker's | |
|compensation law to | |
|ensure that employers | |
|comply with their | |
|worker's compensation | |
|obligations. | |
Detailed explanation of new law
148. The following explanation provides detail on disclosures that
taxation officers can make in the performance of their duties,
disclosures that can be made to ministers, as well as other
disclosures that taxation officers can make to government agencies.
The explanation is focused on areas where the new framework
differs from the existing law or where there is a need to clarify
any current ambiguity as to how the law operates.
Disclosures in the performance of a taxation officer's duties
149. Disclosure of taxpayer information by a taxation officer is
permitted where the disclosure is made in the course of the
taxation officer's duties. Generally, such disclosures facilitate
the officer carrying out their responsibilities. For the avoidance
of doubt, the new framework provides a non-exhaustive list of
disclosures that fall within the scope of such a disclosure. These
are further described below. [Schedule 1, item 1, section 355-50].
150. These disclosures are only relevant to current taxation officers.
As former taxation officers are no longer performing duties as a
taxation officer, they cannot disclose information that they
obtained as a taxation officer in the 'performance of their
duties'.
151. As part of the standardisation process, and to reduce the volume of
the taxation laws, some specific disclosure provisions in the
existing law have not been replicated as they are captured by the
'performance of duties' exception. Examples of this include
subparagraphs 159(3)(c)(iia) and 159(3)(d)(iia) and subsection
159(3A) of the Excise Act 1901.
Administering a taxation law
152. It is not an offence for a taxation officer to disclose taxpayer
information for the purpose of administering a taxation law.
Taxpayers provide information to taxation officers in order to meet
their obligations under taxation laws. It is therefore important
that taxpayer information be made available to relevant officers to
enable them to administer those taxation laws. [Schedule 1, item
1, subsection 355-50(2), item 1 in the table]
153. Information that a taxpayer provides for the purposes of one
taxation law can be used to administer another taxation law (or
another part of the same law). In this way, taxpayers are not
required to provide the same information multiple times and
taxation officers can utilise data from different sources
effectively.
154. Taxpayer information may also need to be disclosed by a taxation
officer to non-taxation officers for the purposes of administering
a taxation law.
1.
Leo contacts the ATO in relation to his unclaimed
superannuation. He fills out the appropriate forms, which
include his name, address, date of birth and details
relating to his superannuation, and provides these to the
ATO. Megan, a taxation officer working in the
superannuation area, provides these forms to the
superannuation fund holding Leo's unclaimed money. Megan
does this for the purpose of reuniting Leo with his
unclaimed money, which is one of the objects of the
Superannuation (Unclaimed Moneys and Lost Members) Act 1999.
Proceeds of crime order related to a taxation law
155. It is not an offence for a taxation officer to disclose taxpayer
information where it is for the purpose of the making, or possible
making, of an order under the Proceeds of Crime Act 2002 that is
related to a taxation law. [Schedule 1, item 1, subsection 355-
50(2), item 2 in the table]
156. Such circumstances include where the ATO provides the Australian
Federal Police with information necessary to prevent an individual
from profiting from an offence committed under a taxation law. In
addition, as the ATO is an enforcement agency for the purposes of
the Proceeds of Crime Act 2002 (under the Proceeds of Crime
Regulations 2002) taxation officers may disclose information in
accordance with this role where this is related to a taxation law.
Judicial and administrative proceedings related to a taxation law
157. It is not an offence for a taxation officer to disclose taxpayer
information for the purposes of proceedings related to a taxation
law. Disclosures to Courts, external legal advisers and to the
Commonwealth Director of Public Prosecutions in relation to
proceedings that are directly or indirectly related to a taxation
law are therefore allowed. [Schedule 1, item 1, subsection 355-
50(2), item 3 in the table]
1.
An individual knowingly lodges an incorrect tax return. The
ATO decides to prosecute the individual under an offence
provision in the Taxation Administration Act 1953 (TAA 1953)
and commences an action in the Supreme Court of New South
Wales. The disclosure of taxpayer information in the course
of these proceedings is not an offence as it is for the
purpose of criminal proceedings related to a taxation law.
2.
Instead of prosecuting the individual for an offence under
the TAA 1953, the ATO decides to refer the matter to the
CDPP for prosecution under a provision in the Criminal Code
Act 1995. It is not an offence for the ATO to disclose
information to the CDPP, even though the offence provision
is not in a taxation law, because the proceedings relate to
a taxation law.
3.
In a case between the Commissioner and Mr Doe, Mr Doe's
legal team undertake a process of discovery to obtain
information about Mr Doe from the ATO. It is not an offence
for a taxation officer to disclose information to Mr Doe's
legal team if the proceedings are related to a taxation law.
Providing a statement of reasons under the Administrative Appeals
(Judicial Review) Act 1977
158. A taxation officer is authorised to disclose taxpayer information
in the performance of their duties, even where such a disclosure is
not directly contemplated by a provision in a taxation law. For
instance, it is not an offence for a taxation officer to disclose
taxpayer information in response to a request for a statement of
reasons by the Administrative Appeals (Judicial Review) Act 1977.
[Schedule 1, item 1, subsection 355-50(2), item 4 in the table]
1.
In the course of an audit of a taxpayer (in their capacity
as an individual), a taxation officer issues an information-
gathering notice under section 264 of the Income Tax
Assessment Act 1936 (ITAA 1936) to obtain information
relevant to the audit. The taxpayer applies, under section
13 of the Administrative Appeals (Judicial Review) Act 1977,
for a copy of the statement of reasons for this decision.
The statement of reasons contains information relating to
both the taxpayer as an individual and a company of which
the taxpayer is a shareholder. In providing this
information relating to the company, the taxation officer is
not committing an offence because, although the information
is requested under an Act that is not a taxation law, the
taxation officer is merely fulfilling their duty as a
taxation officer under a statutory obligation.
Ex-gratia payments
159. Ex-gratia payments are a discretionary compensation mechanism
available to the Australian Government under section 61 of the
Australian Constitution. Such payments can be used, usually in the
absence of any existing legislative compensation scheme, to
compensate individuals for a particular loss. While a decision to
make such a payment rests with the Prime Minister and/or Cabinet
(see disclosures to ministers below), taxation officers may be
required to analyse and administer payments that are connected to
the taxation law. A payment will be connected to a taxation law
when the need to make the payment arises, for instance, as a result
of the manner in which the taxation law has been applied.
[Schedule 1, item 1, subsection 355-50(2), item 5 in the table]
160. This disclosure provides an example of where the impetus for the
disclosure lies outside of the taxation law (in this case, the
impetus is the discretionary compensation mechanism provided for in
the Constitution), but which still falls within a taxation
officer's duties.
1.
The Cabinet meets to decide whether or not to provide an ex-
gratia payment to taxpayers that were inadvertently affected
to their detriment by a change in a taxation law. In the
course of preparing a brief for Cabinet to provide advice on
such a payment, a taxation officer discloses information to
the Department of the Prime Minister and Cabinet. It is not
an offence for a taxation officer to make such a disclosure.
Compliance with obligations under a taxation law
161. The new framework recognises that in some circumstances, for a
taxpayer to fulfil or to understand their tax obligations, they may
require the information of another taxpayer. It is not an offence
for a taxation officer to disclose taxpayer information in these
circumstances. [Schedule 1, item 1, subsection 355-50(2), item 6
in the table]
162. It is important to note that a taxation officer may only disclose
information where that information is required by a taxpayer to
meet their taxation obligations. It is not sufficient that the
information may be of interest to a taxpayer or would be useful for
them.
1.
Tanisha and Ben are joint trustees and are jointly liable
for a debt of $10,000 owed to the ATO. Tanisha makes a
payment of $3,000 without informing Ben. Ben contacts the
ATO to settle the debt. The ATO can inform Ben that Tanisha
has paid part of the debt, and the remaining balance is
$7,000 as this allows him to understand the extent of his
tax obligation (that is, how much is owed) and to satisfy
it.
2.
Anthony and Linda are married. Anthony pays for all the
living costs and supports Linda while she is studying.
Anthony wants to claim the dependent spouse offset and for
this, requires Linda's income. Linda is overseas, cannot be
contacted, and has not appointed Anthony as her
representative in the approved form. It is not an offence
for a taxation officer to provide details of Linda's income
to Anthony to enable him to prepare his tax return and claim
the offset.
3.
Raul is licensed under the Excise Act 1901 to manufacture
spirits. Tim has an approval issued under section 77FD of
the Excise Act 1901 to use spirits for fortifying Australian
wine. Tim wants to buy 1,000 litres of spirit from Raul.
Raul contacts the ATO to check that Tim's approval allows
for 1,000 litres of spirit and that it is still current.
The taxation officer is permitted to divulge details of
Tim's approval to Raul to allow Raul to fulfil his
obligations under the Excise Act 1901.
Design or amendment of a taxation law
163. It is not an offence for a taxation officer to disclose taxpayer
information to the Treasury for the purpose of designing or
amending a taxation law. This reflects the fact that, under
current administrative arrangements, the Government has determined
that other agencies (notably the Treasury) are to have the design
and amendment responsibilities with respect to taxation laws.
[Schedule 1, item 1, subsection 355-50(2), item 7 in the table]
164. Treasury does not require identifiable information on individual
taxpayers and, accordingly, most of the information provided for
purposes related to the design or amendment of the taxation law
would not be 'protected information' within the meaning of the new
framework. However, in some circumstances, even 'de-identified'
information may still be capable of identifying particular
taxpayers and would therefore be protected. For instance, where
the de-identified information concerns an industry with few
participants and is dominated by one or a handful of competitors,
it may still be readily apparent that the information relates to a
specific entity.
165. Contact details and Australian Business Numbers (ABNs) of taxpayers
cannot be provided to Treasury in any circumstances. The
provisions relating to TFNs also prevent these from being provided.
1.
The Government has announced a new taxation law that will
only apply to certain workers. Treasury requires additional
information about these workers in order to prepare drafting
instructions for the Office of Parliamentary Counsel.
Because there are so few people in Australia who are in this
field of work, it is reasonably possible that information
about individual workers could be ascertained from any data
provided by the ATO. It is not an offence for a taxation
officer to disclose information for the purpose of providing
drafting instructions for the new legislation, even though
that information could be used to identify individual
taxpayers. The information cannot include the name, contact
details or the ABNs of individual taxpayers.
Boards performing a function or exercising a power under a
taxation law
166. It is not an offence for a taxation officer to disclose taxpayer
information to a board (or any member of a board) so that the board
can perform a function or exercise a power under a taxation law.
This provision will, for instance, facilitate the disclosure of
taxpayer information to the Tax Practitioners Board established
under the Tax Agent Services Act 2009 (TAS Act). As noted in
paragraph 2.29, although the TAS Act is not an Act administered by
the Commissioner of Taxation, it will nonetheless be a taxation law
as a consequence of amendments being made by the Tax Agent Services
(Transitional Provisions and Consequential Amendments) Bill 2009.
[Schedule 1, item 1, subsection 355-50(2), item 8 in the table]
1.
Kyle, a taxation officer, determines that a taxpayer is not
liable to an administrative penalty for failing to lodge
their income tax return by the required date. This is
because the taxpayer engaged a registered tax agent and the
failure to provide the return in time was a result of the
carelessness of the agent. Kyle recognises that the
evidence of the tax agent's negligence would be relevant to
the exercise of the Tax Practitioners Board's functions
under the TAS Act. Of note the Board has the function under
the Act of investigating conduct of tax agents and to do
anything incidental to this.
Kyle provides the information to Bryce, a member of the Tax
Practitioners Board so that Bryce can consider whether or
not to take any further action relating to the tax agent.
It is not an offence for Kyle to provide this information.
Exchange of information under an international tax agreement
167. It is not an offence for a taxation officer to disclose taxpayer
information for the purpose of meeting the Commissioner's
obligations to exchange information under an international
agreement. [Schedule 1, item 1, section 355-45(2), item 9 in the
table]
1.
The New Zealand Inland Revenue Department lodges a request
with the ATO for income tax information relating to a New
Zealand resident (for tax purposes), currently working in
Australia. The request is for the purpose of determining
how much income tax the resident should pay in New Zealand.
Under the agreement with New Zealand, the Commissioner is
required to provide this information. It is not an offence
to provide the requested information.
Disclosures to ministers
168. As noted in Chapter 4, there are particular sensitivities
associated with a minister's access to a taxpayer's taxation
information and, accordingly, disclosure of taxpayer information to
ministers is limited.
169. In addition to information that is publicly available being able to
be provided, the new framework provides for an exhaustive list of
circumstances in which a taxation officer is able to disclose
information to a minister. These permitted disclosures are broadly
consistent with those permitted under the current law and seek to
remove inconsistencies and ambiguities in the current law.
[Schedule 1, item 1, section 355-55 and subsection 355-60(1)]
Ministers performing functions under a taxation law
170. It is not an offence for a taxation officer to provide taxpayer
information to a minister for the purpose of enabling the minister
to exercise a power or perform a function under a taxation law. In
the majority of cases, the Treasurer will be the minister with
specified powers under a taxation law (however, there may be other
ministers either within or outside the Treasury portfolio with a
function under a taxation law). [Schedule 1, item 1, section 355-
55, item 1 in the table]
1.
Subdivision CB, Part III of Division 3 of the ITAA 1936
provides that the Treasurer may determine that a company is
a regional headquarters company and is eligible to claim a
tax deduction for certain expenditures incurred. It is not
an offence for a taxation officer to provide information
about a company to the Treasurer to enable him to determine
whether or not that company is a regional headquarters
company.
2.
Under subsection 14(2) of the ITAA 1936, the Minister has
the function of tabling a copy of the Commissioner's annual
report outlining the operation of that Act. This report may
include taxpayer information relating to any breaches of the
Act over the course of the year (see subsection 14(1)). It
is not an offence for the Commissioner to disclose taxpayer
information in the annual report to the Minister as the
Minister has the function under a taxation law of tabling
that report in each House of the Parliament.
Ministerial correspondence
171. Taxpayers who want assistance or clarification in relation to their
taxation affairs often write to the Treasurer, or to their local
member (who usually forwards such letters to the Treasurer). It is
not an offence for a taxation officer to provide information to
enable the Treasurer to respond directly to these taxpayer
requests, either in writing or in person. [Schedule 1, item 1,
section 355-55,, item 2 in the table]
1.
Fred writes to his local member (who is also the Minister
for Defence) saying that the ATO has charged him a penalty
for late payment, when his payment was only slightly overdue
and for a very good reason. His local member forwards the
letter to the Treasurer. It is not an offence for a
taxation officer to provide information about Fred's tax
affairs to the Treasurer to enable the Treasurer to respond
to Fred's concerns.
Note that Fred's taxpayer information cannot be provided to
his local member. A letter may be provided to Fred's local
member noting that the Treasurer has responded directly to
Fred, provided that letter does not disclose any taxpayer
information about Fred.
Compensation for Detriment Caused by Defective Administration
scheme
172. The Compensation for Detriment Caused by Defective Administration
scheme allows Government portfolio ministers to compensate
individuals or other bodies who have experienced losses caused by
agencies' maladministration (though in practice this power is often
delegated to relevant departments). It is not an offence for a
taxation officer to provide taxpayer information to the Treasurer
to inform decisions the Treasurer makes under the Compensation for
Detriment Caused by Defective Administration scheme. [Schedule 1,
item 1, section 355-55, item 3 in the table]
Disclosures to the Finance Minister
173. The Financial Management and Accountability Act 1997 allows the
Finance Minister, currently the Minister for Finance and
Deregulation to make 'act of grace' payments, or waive debts owed
to the Commonwealth. An 'act of grace' payment is usually a one-
off or periodic payment made, for instance, where an entity has
suffered a loss that was unintended as a result of an Australian
Government action. Similarly, debts owed to the Commonwealth are
waived in circumstances where the debt has been inappropriately
imposed or in cases of extreme financial hardship.
174. In instances where the Finance Minister is considering making an
act of grace payment to compensate an entity that has incurred a
loss because of the administration of a taxation law, or where the
Minister is considering waiving a taxation debt, it is not an
offence for taxation officers to provide the taxpayer's information
to the Minister. [Schedule 1, item 1, section 355-55, item 4 in
the table]
175. This provision does not allow the disclosure of taxpayer
information to assist the Finance Minister in making decisions in
relation to non-tax debts to the Commonwealth. Nor does it allow
the disclosure of taxpayer information to assist with act of grace
payments that are unrelated to the administration of a taxation
law.
1.
In a particular instance, the application of a taxation law
had an unintended effect on a small group of taxpayers,
resulting in economic losses for those taxpayers. The
Government amended the legislation on a prospective basis.
The Minister for Finance and Deregulation decided to make an
act of grace payment under section 33 of the Financial
Management and Accountability Act 1997 to those taxpayers
who had suffered a loss. It is not an offence for a
taxation officer to provide information to the Minister for
Finance and Deregulation identifying who the affected
taxpayers were and the extent of their losses.
Ex-gratia payments
176. If the Prime Minister or Cabinet is considering whether an entity
should be entitled to an ex-gratia payment, it is not an offence
for a taxation officer to provide them with information about that
entity in order to assist their decision-making. Similarly, if the
Prime Minister or Cabinet decides that an entity should be entitled
to an ex-gratia payment, it is not an offence for a taxation
officer to provide information about that entity to the relevant
minister in order to facilitate the delivery of the ex-gratia
payment. [Schedule 1, item 1, section 355-55, item 5 in the table]
177. There is no requirement that the ex-gratia payment be referable to
the administration of the taxation law. Information held by the
ATO may be relevant to the decision to make ex-gratia payments (or
administering such payments) that are themselves unrelated to the
taxation law.
1.
The Prime Minister and Cabinet determine that an ex-gratia
payment should be granted to certain family members of
former Australian servicemen. The Department of Defence
does not have up to date contact information for these
individuals and is unable to get in touch with them. The
ATO, which does have current contact details for the
relevant individuals, is able to provide this information to
the Defence Minister to allow these payments to be made.
Disclosures for other Government purposes
Retention of existing disclosure provisions
178. While taxpayer information is used primarily by taxation officers
for purposes connected with the administration of the taxation
laws, such information is also useful for other Government agencies
in administering their laws. As noted in Chapter 1 of this
explanatory memorandum, taxpayer information can play an integral
role in facilitating efficient and effective government
administration and law enforcement.
179. Over time, various taxation laws have specified a range of
circumstances in which taxpayer information may be disclosed to
assist with the administration of other laws. These disclosures
are usually limited to a particular purpose and reflect situations
where Parliament believes that the loss to taxpayer privacy is
outweighed by the public benefit resulting from the disclosure.
180. These various disclosure provisions have now been combined in a
single provision enabling them to be found and understood easily by
all relevant stakeholders. In doing so, the framework seeks to
provide greater transparency about the circumstances in which
taxpayer information can be disclosed. [Schedule 1, item 1,
section 355-65]
181. Chapter 8 (Finding Tables) provides a comprehensive list of all
provisions in the existing law and their corresponding provision in
the new framework.
182. In moving the disclosure provisions from 18 different taxation law
Acts into one provision, there has been some level of harmonisation
and standardisation of the disclosures. For instance, under
existing taxation secrecy and disclosure provisions, taxation
officers are permitted to disclose taxpayer information relating to
businesses, employers, indirect tax, superannuation and product
grants to the Australian Bureau of Statistics (ABS), for purposes
associated with the Census and Statistics Act 1905. These separate
disclosures have all now been combined into a single provision that
permits all taxpayer information to be provided to the ABS for the
administration of the Census and Statistics Act 1905. [Schedule 1,
item 1, subsection 355-65(1), item 1 in table 7]
183. The disclosure explained above provides a good example of where the
benefit of disclosure outweighs the impact on taxpayer privacy. By
allowing the ABS to access all taxpayer information, the ABS will
be able to effectively produce aggregate statistics that are of
relevance and use to policy makers and researchers, particularly if
taxpayer data is coupled with existing ABS data. Examples of such
statistics include regional estimates of income of older
Australians, by income and age ranges. Longitudinal studies useful
for policy development will also be possible, such as income
patterns over time for particular groups. Moreover, by allowing a
wide range of taxpayer information to be provided to the ABS, the
ABS will be able to reduce the amount of duplicate information it
currently collects from Australian individuals and entities.
184. Balanced against the public benefit is the impact on an entity's
privacy. In this instance, the impact is minimal, as the ABS has
strict mechanisms in place for the protection of information it
receives in the course of its duties (see section 19 of the Census
and Statistics Act 1905). Furthermore, the ABS cannot publish
statistics that are likely to identify an entity (see subsection
12(2) of the Census and Statistics Act 1905).
185. In contrast to the ABS example, the disclosure provisions in some
circumstances retain a restriction on the type of information that
can be disclosed. This is particularly the case where the purposes
for which disclosure can be made are wide. It is therefore
appropriate to maintain the limitation on the type of information
that may be accessed. For example, section 38 of the
Superannuation (Unclaimed Moneys and Lost Members Act) 1999 (SUMLA)
permits information obtained under that Act to be disclosed to a
range of agencies (for instance, the Australian Prudential
Regulation Authority (APRA) and the Australian Securities and
Investments Commission (ASIC)) to help them perform their
functions. Given the breadth of the purpose of the disclosure, it
is appropriate to maintain the limitation that the information be
obtained under that Act. [Schedule 1, item 1, subsection 355-
65(1), item 3 in table 2 and item 2 in table 3]
References to Secretaries of Departments
186. Most of the new disclosure provisions to Commonwealth departments
are drafted in such a way that the information must be provided to
the Secretary of the relevant department (for instance, the
Education Secretary or the Immigration Secretary). This has been
done to ensure consistency and to clearly identify who the
information can be provided to.
187. Often it is not practical to provide the information to the
Secretary themselves and it may be provided to a Departmental
officer on behalf of the Secretary. This is consistent with
general principles of law such as those put forward in Carltona Ltd
v Commissioner of Works [1943] 2 All ER560. In practice, the
purpose for which the disclosure can be made will also limit the
recipients of the information, as the taxation officer can only
disclose the information if the purpose tests in law are met. It
would be difficult for a taxation officer to argue, for instance,
that disclosing information to a Centrelink officer for the purpose
of locating persons unlawfully in Australia was authorised under
the framework.
1.
The Department of Immigration and Citizenship requests
taxpayer information from the ATO that will enable it to
ensure that sponsors of '457' visa-holders comply with their
obligations under the Migration Act 1953. Brendan, a
taxation officer, discloses the information to Lavinia, a
migration officer working in the sponsorship compliance area
of the Department. As the purpose of the disclosure is
consistent with an exception in the new framework (which
enables taxpayer information to be disclosed to the
Immigration Secretary for purposes relating to ensuring
compliance by '457' visa-sponsors), the disclosure of
information to Lavinia is not an offence.
New disclosure provisions
188. The new framework also includes some clearly targeted disclosure
provisions not contained in the current legislation. Broadly,
these reflect cases where:
. the taxation secrecy provisions have yet to be updated to
take into account changes in administrative arrangements;
. to facilitate the disclosure of taxpayer information which
will be invaluable in the administration of new law
enforcement regimes;
. existing disclosure provisions need to be amended to give
effect to the original policy intent of the provision; and
. otherwise where the public benefit of disclosure outweighs
taxpayer privacy.
Disclosure to Australian Securities and Investment Commission in
relation to administering superannuation funds
189. Under the current taxation secrecy and disclosure provisions, in
recognition of the role that the ASIC has in regulating
superannuation entities, taxation officers are permitted to
disclose relevant taxpayer information to ASIC for the purposes of
its administration of the SIS Act. Since the enactment of this
provision, however, part of ASIC's role in regulating
superannuation entities has shifted to other Acts - notably the
Corporations Act 2001 and the Australian Securities and Investments
Commission Act 2001.
190. In recognition of this legislative shift in ASIC's role in relation
to superannuation entities, under this Bill it is not an offence
for a taxation officer to provide superannuation information to
ASIC for the purposes of administering Chapter 7 of the
Corporations Act 2001 (relating to financial services and markets)
or Part 2 of Division 2 of the Australian Securities and
Investments Commission Act 2001 (relating to unconscionable conduct
and consumer protection in relation to financial services).
[Schedule 1, item 1, subsection 355-65(1), item 3 in table 3]
Disclosure to ASIC to pursue breaches of ASIC-administered
legislation
191. Under the current taxation secrecy provisions, ASIC is able to
obtain taxpayer information to fulfil its role as a law enforcement
agency for the purpose of establishing whether a serious offence
has taken place or for the making of a proceeds of crime order in
relation to a serious offence (see below for further information).
The new framework expands the disclosures that can be made to ASIC
in order for it to fulfil its law enforcement role. Disclosures
will be permitted to ASIC for the investigation or enforcement of a
law administered by ASIC that is a criminal law or that imposes a
monetary penalty. [Schedule 1, item 1, subsection 355-65(1), item
1 in table 3]
192. This new disclosure recognises that the role of ASIC in regulating
companies and financial services is integral to maintaining and
protecting the integrity of the market. The ATO may provide
information to ASIC where it is apparent that breaches of ASIC-
administered legislation are occurring. The ability of ASIC to
identify and penalise breaches of corporate law discourages
corporate mismanagement and significant financial losses to
investors and consumers. Information held by the ATO may be
invaluable for ASIC in pursuing action against directors who may
repeatedly be engaged in fraudulent phoenix activity. Examples of
breaches include trading while insolvent, misleading and deceptive
conduct and market misconduct such as insider trading.
Disclosures to prevent or lessen serious threats
193. The new framework recognises that, where the disclosure of taxpayer
information by a taxation officer to another Commonwealth or State
government agency would enable that agency to identify and better
address a serious threat, that disclosure should not be an offence.
[Schedule 1, item 1, section 355-65, item 9 in table 1]
194. This new disclosure recognises that the public interest in allowing
government agencies to use information where this would prevent
harm to an individual or to the public, outweighs any loss of
privacy. This disclosure is based on paragraph 1(c) of Information
Privacy Principle 11 in section 14 of the Privacy Act 1988 and on a
similar provision in Information Privacy Principle 2.1(d) in
Schedule 1 to the Information Privacy Principle Act 2000 (Vic).
195. One distinction between the approach in the Privacy Act 1988 and
the new framework is that there is no requirement in this Bill that
the threat to an individual be imminent. In the Privacy Act 1988,
if the threat is not imminent, the consent of the individual
concerned can always be obtained to authorise the disclosure of
their information. However, as taxpayer consent is specifically
excluded under this framework, it is appropriate not to have a
requirement for the threat to be imminent.
196. The fact that there is a threat is not enough to justify disclosure
- the disclosure must be necessary to prevent or lessen the threat.
A taxation officer must therefore consider whether the disclosure
will have any real impact on the threat or whether there are
alternatives other than the disclosure of taxpayer information that
could achieve the same result.
197. A threat to life or health includes threats to safety and would
include bushfires, industrial accidents and direct threats to
individuals or groups. Health includes mental as well as physical
health, although a threat of stress or anxiety would generally not
be sufficiently serious.
198. What is a 'serious' threat will depend on the particular
circumstances, but would certainly include a threat of bodily harm
or assault.
1.
Aaron, who works in an ATO call centre, receives a call from
a disgruntled taxpayer who is angry at the ATO and a number
of Government agencies at the perceived injustices he has
suffered. The taxpayer tells Aaron that he is going to go
down to the nearest Centrelink office with a baseball bat to
'settle the score'. From the conversation Aaron forms the
view that the taxpayer is about to carry out the threat. It
is not an offence for Aaron to pass on the details of the
taxpayer to the Australian Federal Police and Centrelink.
199. Threats to public health or safety are those that have the
potential to affect the public (both in Australia and overseas)
more generally rather than just a specific individual or group of
individuals. A possible outbreak of an infectious disease is one
such example, and an example of where a threat to the public health
or safety would be serious.
1.
Michael, a taxation officer working in the excise area,
obtains information about possible fuel tampering that could
pose a serious safety risk if the fuel is used in machinery.
While it is not clear that the threat is imminent, as it is
a serious threat to public health, Michael can disclose the
information to the relevant State and/or Commonwealth
authorities.
200. The gravity of the outcome and the likelihood of its occurrence are
factors to take into account when determining whether there is a
serious threat.
1.
Ray, a taxation officer is asked by a state government
department to disclose the names and addresses of taxpayers
who live in a certain area given that the department wishes
to warn people that there is a potential, but low risk of
soil contamination of a type that would cause minor
temporary illness. A disclosure would not be lawful in
these circumstances as there is not a serious threat to the
taxpayers.
Disclosures to Treasury for estimation and analysis
201. As noted in paragraphs 5.26 to 5.28, a taxation officer can
disclose information to Treasury where this is relevant to the
design or amendment of a taxation law as long as the information
does not contain the name, contact details or ABN of any entity.
In addition, to fulfil its broader role to Government, Treasury
also obtains data from the ATO to analyse and predict revenue
flows, as well as cost policy proposals that do not necessarily
result in the creation of a new taxation law.
202. Also as noted above, Treasury does not require information that
identifies that taxpayer. In some cases however, aggregate
information on classes of taxpayer or a sample of de-identified
individual taxpayer information might allow the probable identity
of an individual taxpayer to be inferred. As a consequence such
information will be protected information and its disclosure
limited by this secrecy framework.
203. The new framework permits the ATO to provide information to
Treasury for the purpose of analysing and predicting revenue flows
and costing policy proposals even where there is the chance of
deducing the identity of the taxpayer. To make it clear that
Treasury does not need to receive, as a general rule, identifying
information about individual taxpayers, the name, contact details
and ABN are specifically excluded from being able to be provided
(TFNs can also not be provided). 'Contact details' refers to the
address, telephone, email and other such details of an entity and
would not prevent very broad information such as the State or
Territory. [Schedule 1, item 1, subsection 355-65(1), item 8 in
table 3].
Disclosures for the purposes of the Foreign Acquisition and
Takeovers Act 1975
204. The Foreign Acquisition and Takeovers Act 1975 gives the Treasurer
powers in relation to certain foreign investment proposals. These
powers include prohibiting a proposal on the basis that it is not
in the national interest (sections 18 to 21A) or to impose
conditions on a proposal to remove any national interest issues
(section 25). It also permits the Treasurer to make orders for
foreign persons to divest shares, assets or interests in urban land
where the acquisition is decided to be contrary to the national
interest. What the Treasurer can take into account in determining
the 'national interest' is broad.
205. Currently, in briefing the Treasurer to make a decision under the
Foreign Acquisition and Takeovers Act 1975, the Treasury forwards
foreign investment applications to key Government agencies for
comment. While the ATO is one such agency, because of the
operation of taxation secrecy provisions, the ATO cannot provide
the Treasury with any identifiable information that may be of
relevance to the Treasurer's decision, including revenue impacts of
a particular proposal. Impacts on the Government revenue was
specifically included as one factor to be included in assessing
'national interest' as outlined in 'Guidelines for foreign
government investment proposals' released by the Treasurer in Media
Release No. 009 of 17 February 2008.
206. To overcome these problems, this framework introduces a new
disclosure provision that will permit the disclosure of taxpayer
information to the Treasury for the purposes of briefing the
Treasurer in relation to decisions the Treasurer is empowered to
make under the Foreign Acquisition and Takeovers Act 1975.
[Schedule 1, item 1, subsection 355-65(1), item 7 in table 3]
Disclosures for the purposes of the First Home Owner Grant Scheme
207. To ensure that those claiming the first home owner grant (FHOG) are
indeed eligible (that is, it is genuinely their first home), the
existing tax secrecy provisions enable taxpayer information
obtained under the First Home Savers Account Act 2009 (FHSA Act) to
be provided to the state agencies administering the FHOG scheme.
208. In addition to information obtained under the FHSA Act, rental and
residential address information obtained under other taxation laws
may also be invaluable in assisting state agencies to identify
genuine first home buyers. Accordingly, the new framework expands
the existing disclosure. [Schedule 1, item 1, subsection 355-
65(1), item 2 in table 4].
Disclosures to ensure compliance with workers' compensation
obligations
209. The non-compliance of employers under State and Territory worker's
compensation laws has been identified as a persistent problem.
Accordingly, the new framework includes a limited disclosure
provision to assist the workers' compensation bodies responsible
for administering such regimes.
210. Taxpayer information obtained under the pay as you go (withholding)
system will assist workers' compensation authorities identify the
salary and wages being paid by employers and therefore determine
whether employers are complying with their obligations regarding
the payment of workers' compensation premiums. [Schedule 1, item
1, subsection 355-65(1), item 3 in table 5].
211. This new disclosure provision provides an example of the importance
of balancing the interests of maintaining taxpayer privacy with the
public benefit in disclosure. The information being provided
relates to the amounts being withheld from an employee's wage or
salary. While on-disclosing the employee's information will
obviously have some implications for the privacy of the
information, there is a significant public interest, and arguably
an interest for the employee, to ensure that employers comply with
their workers' compensation obligations.
212. Nonetheless, the on-disclosure of information for this purpose
obviously entails the use of information for a purpose other than
for which it was provided. Accordingly, it is appropriate to limit
this provision, clearly specifying the circumstances in which it
can be disclosed.
Limited disclosures to the Fair Work Ombudsman
213. The Fair Work Act 2009 establishes the Fair Work Ombudsman whose
role it is to ensure compliance with Australia's workplace laws
under that Act. In many instances, an entity's non-compliance with
taxation laws may be an indication of their non-compliance with
workplace laws (and vice versa), particularly when it comes to cash
payments and superannuation. As a consequence, information about
the non-compliance of an entity with taxation laws may assist the
Fair Work Ombudsman to target its own compliance program.
214. The new framework therefore seeks to facilitate the sharing of
compliance information gained by the ATO with the Fair Work
Ombudsman. However, it is not the intention of this new
disclosure provision to permit disclosure of a broad range of
unnecessary taxpayer information to the Fair Work Ombudsman (for
example, information on their taxable income or deductions etc).
As noted in Chapter 2, while the majority of 'protected
information' captured by the framework will be information provided
by taxpayers to the ATO, it will also include information generated
by the ATO - this would include the ATO's view that an entity is
not complying with its obligations under a taxation law.
[Schedule 1, item 1, subsection 355-65(1), item 5 in table 7].
1.
The Fair Work Ombudsman is preparing to conduct an audit of
the building and construction industry with respect to its
compliance with obligations under the Fair Work Act 2009,
the Fair Work Ombudsman seeks information from the ATO on
entities that the ATO knows or reasonably suspects are non-
compliant with their taxation obligations in order to assist
it to better target its own compliance program. It is not
an offence to provide this information to the Fair Work
Ombudsman. However, it is an offence for the ATO to provide
additional information, such as the taxable income of the
specific entities.
Disclosures for law enforcement and related purposes
215. The Bill creates a distinction between the disclosures for various
Government purposes as noted above, and certain other disclosures
that are made for law enforcement and related purposes. These
disclosures are to law enforcement agencies, to multi-agency
taskforces set up to combat tax evasion, to the Australian Security
Intelligence Organisation (ASIO) and to Commonwealth Royal
Commissions and similar State inquiries.
216. For an individual, the consequences of these disclosures could
potentially be quite significant. In recognition of this, the
existing law has additional integrity provisions with respect to
these disclosures. The first is the requirement that the
Commissioner, under section 3B of the TAA 1953, identify in his
annual report the number of times that he was requested by these
agencies/bodies to provide information and the number of times
information was actually provided. Secondly, the individuals
between whom disclosures can be made is more strictly controlled
(generally requiring the disclosure to be made by the Commissioner
to officers in other agencies that have been specifically
authorised to receive information). The new framework retains
these additional integrity provisions.
217. More information on each of the law enforcement and related
disclosures is found below.
Disclosures to law enforcement agencies
218. This Bill adopts the current provisions that permit disclosure of
information to certain prescribed law enforcement agencies, into
the new framework, with some changes.
219. Under the existing law, taxpayer information can be disclosed by
the Commissioner or an authorised taxation officer to the head of
prescribed law enforcement agencies or similarly authorised
officers. This can be done for the purpose of establishing whether
a serious offence has been or is being committed, or for the making
of, or proposed or possible making of, a proceeds of crime order.
A 'serious offence' is defined to be an indictable offence and a
'proceeds of crime order' must relate to the commission of a
serious offence.
220. Moreover, under the existing provisions a law enforcement agency
that receives taxpayer information for the purposes of
investigating a serious offence cannot use that information for the
prosecution of that offence (unless it is a taxation offence).
221. The new framework will continue to ensure that such disclosures can
only be made by the Commissioner, or taxation officers authorised
by the Commissioner, and that the disclosure can only be made to
the head of a law enforcement agency, an officer of that agency
authorised by that agency head or a court or tribunal. [Schedule
1, item 1, section 355-70]
222. One change made by the new framework is removing the limitation on
the law enforcement agencies' use of taxpayer information. Under
the new framework, law enforcement agencies will be able to access
taxpayer information for both the investigation and subsequent
enforcement (including prosecution) of serious offence provisions
in the law. Moreover, as taxation officers are also authorised to
disclose taxpayer information directly to a court or tribunal under
the new framework, this will assist in the successful prosecution
of serious offences.
223. These changes have been made because the public interest in the
disclosure of information for this purpose outweighs any
corresponding loss of taxpayer privacy. Taxpayer information has
proved to be a valuable source of intelligence information for the
investigation of activities such as money laundering and social
security fraud. Furthermore, such information is also invaluable
for and could form the basis of related prosecutions. This
broadening of the disclosure also recognises the changing nature of
crime and the need for flexible, whole-of-government responses. It
will also ensure that law enforcement agencies can rely on the best
evidence in a prosecution.
224. The new framework also amends the definition of 'serious offence'.
A serious offence now means an offence that is punishable by more
than twelve months' imprisonment (consistent with the Commonwealth
definition of an indictable offence). This is a departure from the
current definition of serious offence, that is based on whether an
offence is indictable. Whether an offence is indictable changes
between jurisdictions, so the move to a definition based on a term
of imprisonment ensures greater consistency.
225. The new framework expands the list of law enforcement agencies that
are able to access taxpayer information to include the Office of
Police Integrity Victoria. This Office plays an important role in
detecting, investigating and preventing police corruption and
misconduct in Victoria. Access to taxation information will
provide a significant resource for the Office of Police Integrity
Victoria to investigate and prosecute serious criminal offences.
226. The new framework amends the definition of 'authorised law
enforcement agency officer' to overcome problems associated with
only permitting 'officers' to be authorised. The use of the term
'officer' has been interpreted to mean only those individuals
employed formally under a public service Act, such as the
Commonwealth Public Service Act 1999. However, there may be
instances where individuals not employed formally under such Acts
may need to be authorised. For instance, section 4 of the
Australian Federal Police Act 1979 defines 'commissioned police
officer' to mean 'any member in respect of whom a declaration under
s 40D (of the Australian Federal Police Act 1979) is in force'.
However, not all commissioned Australian Federal Police officers
are appointed under the Public Service Act 1999. [Schedule 1, item
1, paragraph 355-70(3)(b)]
227. The new framework introduces an amendment to the definition of a
'proceeds of crime order' to reflect recent Commonwealth
initiatives to tackle organised crime. Through the Crimes
Legislation Amendment (Serious and Organised Crime) Act 2010 the
Government introduced an unexplained wealth regime to enable the
restraint and forfeiture of unlawful wealth on the basis that the
total wealth of an individual exceeds their lawfully acquired
wealth. To obtain an order, the Commonwealth Director of Public
Prosecutions needs to show that there are reasonable grounds to
suspect that a person's total wealth exceeds the value of the
person's wealth that was lawfully acquired.
228. Clearly, information provided to the ATO in the course of
administering the taxation laws will greatly assist in identifying
the source of an individual's wealth. However, as the existing
definition of a 'proceeds of crime' order in the taxation law is an
order that is referable to the commission of a serious offence,
disclosures to law enforcement agencies for the purposes of an
unexplained wealth regime would not be permitted (because
unexplained wealth orders will not be directly referable to the
commission of any offence).
229. Accordingly, the new framework amends the definition of a 'proceeds
of crime order' to include unexplained wealth orders under the
Proceeds of Crime Act 2002 and any equivalent State legislation.
[Schedule 3, item 19]
230. There is ostensibly some overlap in the disclosure provisions that
relate to ASIC in its law enforcement role and with respect to its
other roles (for example, superannuation) (see paragraphs 5.54 to
5.55). However, where ASIC obtains information relating to a
serious offence as a prescribed law enforcement agency, the
information must be disclosed by and to authorised officers (or the
head of the agency).
Disclosures to intelligence agencies
231. The new framework preserves the existing provisions relating to the
disclosure of information by the ATO to an authorised Australian
Security Intelligence Organisation officer (section 3EA of the TAA
1953). The Commissioner, or a taxation officer authorised by the
Commissioner, can disclose taxpayer information to an authorised
ASIO officer for the purpose of enabling ASIO's functions (listed
under subsection 17(1) of the Australian Security Intelligence
Organisation Act 1979) to be performed. [Schedule 1, item 2,
subsection 355-70(1), item 2 in table 1]
Disclosure to Project Wickenby Taskforce and other prescribed
taskforces
232. In 2007 amendments were made to the secrecy and disclosure
provisions in the TAA 1953 to allow the Commissioner to disclose
taxpayer information to Project Wickenby Taskforce officers and
officers in other taskforces that may be established in the future
to protect public finances.
233. Project Wickenby is a multi-agency taskforce addressing tax
avoidance and evasion involving the use of offshore entities. The
2007 amendments allowed the Commissioner to share information with
other government agencies in limited circumstances, in order to
facilitate concerted enforcement of Australia's laws.
234. These 2007 amendments are replicated in the new framework. For a
detailed explanation of these provisions refer to the explanatory
memorandum accompanying the Tax Laws Amendment (2007 Measures No.
1) Bill 2007. [Schedule 1, item 1, subsection 355-70(1), item 3 in
table 1]
235. Both the Project Wickenby and 'other taskforce' disclosures rely on
Regulations (at least to some extent). The Project Wickenby
disclosure allows agencies to be added to the Project Wickenby
taskforce by regulation, thereby allowing officers of those
agencies to be given access to taxpayer information. The 'other
taskforce' disclosure requires the purposes and agencies of that
taskforce to be prescribed.
236. When these provisions were first enacted in 2007, the reliance on
Regulations in this manner was designed to enable the Government to
respond quickly to possible future developments and ensure that
taxation secrecy provisions do not impede whole-of-government
initiatives to address issues relating to the public revenue. As
was recognised with the creation of the Project Wickenby taskforce,
legislative secrecy provisions can act as an impediment to timely
whole-of-government action to respond to significant problems such
as the threat to public finances. The ability to prescribe
taskforces is not unfettered - a major purpose of any future
taskforce must, like Project Wickenby, be the protection of public
finances.
237. The new framework makes one minor change to the Project Wickenby
provision. The time limit in which disclosures will be authorised
under these provisions will be extended from 1 July 2012 to 1 July
2013. This reflects the Government's commitment to fund the
Project Wickenby taskforce up until this time.
Disclosures to Royal Commissions
238. The existing taxation law secrecy and disclosure provisions permit
the disclosure of taxpayer information to both Commonwealth Royal
Commissions and prescribed State Royal Commissions (as well as
prescribed state boards and commissions of inquiry). Paragraph
16(4)(k) of the ITAA 1936 permits disclosure to Commonwealth Royal
Commissions for the purpose of assisting them in the conduct of
their inquiry and section 3E of the TAA 1953 permits disclosures to
both Commonwealth and State Royal Commissions on the same basis as
law enforcement agencies (see above).
239. These disclosures are replicated in the new framework.
[Schedule 1, item 1, subsection 355-70(1), items 5 and 6 in table
1]
240. Consistent with the existing provisions, the new framework does not
allow all Commonwealth Royal Commissions and State Royal
Commissions (and boards and commissions of inquiry) to access
taxpayer information. This reflects the fact that not all such
Commissions will need taxpayer information and that it is important
to determine, on a case by case basis, whether such a need exists.
241. This is achieved in two ways. Consistent with paragraph 16(4)(k),
a Royal Commission that requires access to taxpayer information to
conduct its inquiry must have this specified in the Letters Patent
issued by the Governor-General that establishes the Royal
Commission. Any State Royal Commission, Board or Commission of
Inquiry must be prescribed by the Regulations.
242. The disclosures to the Fitzgerald Inquiry that were previously
contained in section 16A of the ITAA 1936 are repealed by this Bill
because the inquiry is no longer active. [Schedule 2, item 32]
Chapter 6
Authorised on-disclosures by recipients of taxpayer information
Outline of chapter
243. This chapter outlines what recipients of taxpayer information who
are not taxation officers can do with the information that they
receive.
244. Reference to recipients who are not taxation officers includes
both:
. non-taxation officers in lawful receipt of taxpayer
information; and
. non-taxation officers who receive taxpayer information as
a result of a breach of a taxation law.
Context of amendments
Operation of current provisions
245. Under the current law, taxation secrecy provisions generally
continue to control the use and disclosure of taxpayer information,
where this information is disclosed outside of the Australian
Taxation Office (ATO).
246. In governing the on-disclosure of information by non-taxation
officers, the current law contains a variety of rules. Some
provisions permit on-disclosure in a wide range of circumstances
(for example, subsection 16(2A) of the Income Tax Assessment Act
1936 (ITAA 1936) allows a Commonwealth or State officer who is in
receipt of taxpayer information to on-disclose information in the
performance of their duties as an officer). In contrast, some
provisions detail to whom and in what circumstances on-disclosures
are allowed (for example, permitted on-disclosures by Royal
Commissions are specified in subsections 16(4A) through to 16(4JC)
of the ITAA 1936).
247. The current law also recognises that entities that acquire
information because of a breach of a taxation law should only be
able to disclose that information in limited circumstances.
Summary of new law
248. The new framework continues to recognise that the taxation secrecy
and disclosure provisions should apply to and limit disclosures of
taxpayer information even when that information has been disclosed
outside of the ATO.
249. In distinguishing between taxation officers and non-taxation
officers, the framework also recognises that where taxpayer
information is disclosed to a non-taxation officer, such an entity
should be able to on-disclose that information for the purpose for
which the information was originally disclosed by a taxation
officer or for a connected purpose. This is consistent with one of
the objectives of the framework as outlined in Chapter 1, to
facilitate effective and efficient Government administration and
law enforcement.
250. The new framework also recognises that in some limited
circumstances a non-taxation officer should be able to on-disclose
taxpayer information for a purpose that is unconnected to the
purpose for which information was disclosed by a taxation officer.
251. Consistent with the current law, the new framework provides that
where an entity receives taxpayer information in breach of a
taxation law, the circumstances in which they can disclose that
information should be limited.
Comparison of key features of current law and new law
|New law |Current law |
|Taxpayer information can |Under a number of |
|not be on-disclosed |taxation secrecy |
|unless under an |provisions, an 'officer' |
|exception. Anyone (other|who lawfully obtains |
|than a taxation officer) |taxpayer information may |
|who lawfully acquires |disclose that information|
|taxpayer information |in the performance of |
|under an exception in the|their duties as an |
|new framework may |officer. |
|disclose that information| |
|for, or in connection | |
|with, the original | |
|purpose for which the | |
|information was disclosed| |
|by a taxation officer. | |
|Commonwealth Royal |The on-disclosure of |
|Commissions, in addition |taxpayer information |
|to being able to use |obtained by a Royal |
|information for the |Commission is prescribed |
|purpose of or in |in detail. |
|connection with the | |
|conduct of their | |
|inquiries, will also be | |
|able to on-disclose | |
|taxpayer information in | |
|accordance with their own| |
|secrecy provisions. | |
Detailed explanation of new law
Non-taxation officers who lawfully acquire the information
252. The explanation below provides guidance on the restrictions placed
on the on-disclosure of information provided by the ATO to a non-
taxation officer. While most non-taxation officers are limited to
only on-disclosing information for the purpose for which the
information was originally disclosed (or a connected purpose), in
limited circumstances the on-disclosure is not so limited.
253. As described in Chapter 3, the offence provisions for non-taxation
officers who have received taxpayer information do not capture the
disclosure of information to the entity to whom the information
relates, or their agent. This recognises the lack of harm in
making such disclosures.
On-disclosures for original or connected purpose
254. Under the new framework, where taxpayer information is disclosed by
a taxation officer to another entity (a non-taxation officer) for a
particular purpose, it is not an offence for that entity to on-
disclose that information for, or in connection with, the original
purpose. [Schedule 1, item 1, subsection 355-175(1)]
255. Non-taxation officers may on-disclose information acquired from a
taxation officer (or from a non-taxation officer) provided that
each on-disclosure is for the same purpose as that for which the
information was originally disclosed or a connected purpose.
1.
A taxation officer lawfully disclosed taxpayer information
to the Child Support Registrar for the purpose of
administering the Child Support Assessment Act 1989. It is
not an offence for the Registrar to on-disclose that
taxpayer information to the Secretary of the Department of
Human Services for the purpose of administering the Child
Support Assessment Act 1989 or a connected purpose, or for
the Secretary to on-disclose the information to a General
Manager within the department for the purpose of
administering the Child Support Assessment Act 1989 or a
connected purpose, or for the General Manager to on-disclose
the information to a policy officer for the purpose of
administering the Child Support Assessment Act 1989 or a
connected purpose. All of these on-disclosures are
authorised disclosures as they are made for the same purpose
for which the information was originally disclosed by a
taxation officer, or for a connected purpose.
Original purpose
256. The relevant original purpose is the purpose for which the
information was initially disclosed by the taxation officer under
an exception in Subdivision 355-B. [Schedule 1, item 1, paragraph
355-175(1)(a)]
1.
Ari, an ATO officer, discloses information to Waleed, an
officer of the Australian Securities and Investment
Commission (ASIC) for the purpose of enforcing a law ASIC
administers that imposes a pecuniary penalty. Waleed can on-
disclose the information he receives from Ari, for the
purpose of the enforcement of a law ASIC administers that
imposes a pecuniary penalty.
2.
The Australian Federal Police believes that Mr X has stolen
property belonging to the Commonwealth and requests copies
of Mr X's recent tax returns from the ATO. This information
is provided to the Australian Federal Police. After
obtaining further information, the Australian Federal Police
decide to prosecute Mr X for receiving stolen goods (rather
than theft). The Australian Federal Police can on-disclose
the information it has obtained from the ATO in the course
of prosecuting Mr X (for instance to the Commonwealth
Director of Public Prosecutions). While the Australian
Federal Police originally received the information for the
purpose of investigating whether Mr X had committed theft,
the relevant purpose is the enforcement of a law 'the
contravention of which is a serious offence'. The on-
disclosure, while technically relating to a different
offence, is still made for the original purpose (the receipt
of stolen goods, like theft, is a serious offence under the
Criminal Code).
Connected purpose
257. A 'connected purpose' is one that relates to the original purpose
and is incidental to, or arises as a consequence of, any action
taken in pursuance of the original purpose.
1.
A taxation officer lawfully disclosed taxpayer information
to the Development Allowance Authority for the purpose of
administering the Development Allowance Authority Act 1992.
It is not an offence for an officer with the delegated
responsibilities of the Development Allowance Authority to
on-disclose that information for the purpose of
administering any regulations associated with the
Development Allowance Authority Act 1992, as this is
connected to the original purpose for which the information
was disclosed by the taxation officer.
258. A connected purpose includes the purpose of criminal, civil or
administrative proceedings related to the original purpose. This
extends to disclosures to Courts, external legal advisers or to the
Commonwealth Director of Public Prosecutions in relation to
proceedings that arise in connection with the original purpose.
[Schedule 1, item 1, subsection 355-175(2)]
Multiple purposes
259. As noted in paragraph 5.81, the new framework facilitates the
disclosure of taxpayer information for law enforcement and related
purposes. Sometimes there are a number of purposes for which
information can be provided to law enforcement agencies, taskforces
and certain State Royal Commissions, including the purpose of
enforcing a law the contravention of which is a serious offence,
investigating the commission of such an offence or the making of a
proceeds of crime order. In addition, there are a number of
'purposes' of the Project Wickenby taskforces for which taxpayer
information can be disclosed.
260. While the 'connected purpose' should enable an agency or body that
received information for one purpose to use that information for
another closely related purpose, the new framework puts this result
beyond doubt. It does this by ensuring that these agencies or
bodies are able to on-disclose taxpayer information they received
for one purpose for another purpose for which they could have
acquired the information. [Schedule 1, item 1, subsection 355-
175(3)]
1.
A taxation officer lawfully discloses taxpayer information
to a Project Wickenby officer for the purpose of detecting
the promotion of an international tax avoidance arrangement.
It is not an offence for that Project Wickenby officer to
on-disclose that information for the purpose of
investigating an international money laundering arrangement
even though that is a different Project Wickenby purpose.
2.
Taxpayer information is disclosed to Geoff, an Australian
Federal Police officer and an authorised law enforcement
agency officer under the new framework. The disclosure is
made for the purpose of enabling the Australian Federal
Police to investigate a suspected case of fraud against the
Commonwealth. After investigation, the Australian Federal
Police determine that there is sufficient evidence to seek a
prosecution for the offence. Geoff discloses the
information to Ben, a Crown Prosecutor, for this purpose.
After a successful prosecution, Geoff further decides that
there is sufficient evidence to seek a proceeds of crime
order in relation to the commission of the offence.
While the information was originally obtained from the ATO
for the purpose of 'investigating' whether a serious offence
has been committed, Geoff is able to on-disclose the
information for the purpose of prosecuting (that is,
enforcing) the offence and also for the purpose of seeking a
proceeds of crime order in relation to the commission of the
offence.
On-disclosures to ministers
261. As noted in Chapter 4, consistent with the existing law, the new
framework limits the circumstances in which taxpayer information
can be provided to ministers. However, as with taxation officers,
there are legitimate circumstances in which taxpayer information
should be able to be provided by non-taxation officers to a
minister.
262. The new framework recognises this. It is not an offence to on-
disclose taxpayer information to a minister who has a statutory
power or function in relation to the original purpose where that on-
disclosure is to enable the Minister to exercise the power or
perform the function (or to decide whether to exercise the power or
perform the function). [Schedule 1, item 1, section 355-180]
On-disclosures not limited by original or connected purpose
263. In addition to the more general on-disclosure provision for the
original or a connected purpose, the new framework also permits, in
certain limited circumstances, the on-disclosure of taxpayer
information for a purpose that may be unconnected to the purpose
for which the taxation officer provided the information. These
circumstances either reflect on-disclosures permitted by the
current law or reflect circumstances where there is a public
interest in permitting such on-disclosures.
Australian Security Intelligence Organisation
264. Where an authorised Australian Security Intelligence Organisation
(ASIO) officer has lawfully obtained taxpayer information under the
new framework, the officer is able to on-disclose that information
to the Inspector-General of Intelligence and Security (or a member
of their staff), for the purpose of enabling the Inspector-
General's or the officer's duties to be performed in relation to
ASIO (or in relation to ASIO officers and employees). This
replicates an on-disclosure provision in the law (section 3EA of
the Taxation Administration Act 1953 (TAA 1953)) which would not
necessarily fall within the general on-disclosure provision.
[Schedule 1, item 1, subsection 355-185(1)]
265. Once the information is received by the Inspector-General (or staff
members), they may use the information to perform their duties with
respect to ASIO. [Schedule 1, item 1, subsection 355-185(2)]
266. The Inspector-General of Intelligence and Security is also able to
lawfully receive information disclosed for the purpose of
performing the Inspector-General's or the disclosing officer's
duties in relation to ASIO or officers or employees of ASIO.
[Schedule 1, item 1, subsection 355-185(2)]
1.
Steve, an ATO officer, discloses taxpayer information under
Subdivision 355-B to Alex, an authorised ASIO officer, for
the purpose of performing ASIO's functions under the
Australian Security Intelligence Organisation Act 1979.
Alex on-discloses the information to the Inspector-General
of Intelligence and Security for the purpose of assisting
the Inspector-General to perform his duties in relation to
ASIO. It is not an offence for Alex to on-disclose
information for this purpose, notwithstanding that it is not
the original purpose for which information was originally
disclosed by the ATO.
267. The framework replicates existing provisions that enable an
authorised ASIO officer to on-disclose information to a law
enforcement agency for the purposes of investigating or enforcing a
law the contravention of which is a serious offence or for the
making of a proceeds of crime order. [Schedule 1, item 1, section
355-190]
Commonwealth Royal Commissions
268. Currently, information that is disclosed to Commonwealth Royal
Commissions is subject to very prescriptive on-disclosure
provisions. Generally, however, these provisions permit such
Commissions to disclose taxpayer information to a range of entities
listed in section 6P of the Royal Commissions Act 1902. These
include a variety of agencies and officers involved in law
enforcement, such as the Attorney-General, the Australian Federal
Police, the Australian Crime Commission and the Law Enforcement
Integrity Commissioner. To substantially simplify these
provisions, and ensure that all information that a Commonwealth
Royal Commission receives in the course of its inquiry can be
disclosed in the same manner, the new framework specifically allows
such Royal Commissions to on-disclose taxpayer information in
accordance with section 6P. [Schedule 1, item 1, section 355-195]
269. This change broadens the scope of the use to which Commonwealth
Royal Commissions can put taxpayer information, again recognising
that the public interest outweighs the impact on a taxpayer's
privacy. Royal Commissions occupy a unique place in Australia's
system of government, being the highest form of inquiry available
to executive government. Royal Commissions are traditionally
reserved for rare matters of national significance. As noted
above, entities that receive protected information from a
Commonwealth Royal Commission will receive that information to
assist in law enforcement activities against relevant individuals
or corporations. Information is expected to be on-disclosed in
rare instances, at the discretion of the Royal Commission, where
public interest served by the on-disclosure outweighs the entity's
privacy.
Records made in compliance with Australian laws
270. In performing its role in administering the Australian taxation
system, the ATO may obtain information from a variety of sources.
In some limited instances, entities that provide information to the
ATO may be required by law to make a record of the disclosure of
that information. For instance, where the ATO obtains information
about a taxpayer from a credit reporting agency (through issuing an
information gathering notice under section 264 of the ITAA 1936),
the credit reporting agency is required, under the Privacy Act 1988
(Cwth) to make a record of that disclosure.
271. Since 'protected information' takes a broad meaning and would
include ATO compliance activity against a particular taxpayer (see
paragraph 2.21) the fact that the ATO has issued a section 264
notice with respect to a particular taxpayer will be protected
information. It is not the intent to prevent entities (such as, in
the example above, a credit reporting agency) from complying with
its other legal obligations. [Schedule 1, item 1, section 355-200]
Non-taxation officers who are not in lawful receipt of the information
272. As described in Chapter 3, the offence provisions for non-taxation
officers who have received taxpayer information do not capture the
disclosure of information to the entity to whom the information
relates, or their agent. Furthermore, it is an exception to the
offence provision if the information is already lawfully available
to the public.
273. In addition, non-taxation officers who receive taxpayer information
because of a breach of a taxation law (that is, one of the offence
provisions in the new framework) can only on-disclose that
information:
. to the extent that the disclosure is required or permitted
by a taxation law; or
. where the disclosure is to a taxation officer for a
purpose connected with administering a taxation law.
[Schedule 1, item 1, section 355-275]
274. Limiting the circumstances in which information that has been
acquired as a consequence of a breach of a taxation law recognises
the importance of ensuring that the chain of lawful disclosures is
maintained.
1.
Tuan, a journalist, receives taxpayer information as a
result of a breach of a taxation law. Being aware that the
information has been unlawfully disclosed to him, Tuan
decides not to publish the information and instead returns
it to the ATO. It is not an offence to on-disclose taxpayer
information to the ATO in these circumstances,
notwithstanding that it has been unlawfully obtained.
If Tuan were to disclose the information to a non-taxation
officer, for example to a journalist for media publication,
this would be an offence.
Chapter 7
Other matters
Outline of chapter
275. This chapter outlines the provisions in the new framework that
relate to:
. oaths and affirmations to be taken by taxation officers;
and
. injunctions that can be sought to prevent the disclosure
of taxpayer information.
276. This chapter also provides information on the application and
transitional provisions.
Context of amendments
Operation of current provisions
277. Under the current law, taxation officers can be required to take
oaths or make affirmations relating to the protection of taxpayer
information.
278. There are also provisions in the current law that permit the
Commissioner of Taxation (Commissioner) to seek an injunction in
the Federal Court of Australia to prevent an unauthorised
disclosure of taxpayer information.
Summary of new law
279. The new framework adopts the existing provisions relating to oaths,
affirmations and injunctions.
Detailed explanation of new law
Oaths and affirmations
280. The Commissioner has the power to require a taxation officer to
make an oath or affirmation to protect information in accordance
with the secrecy and disclosure rules. The form of this oath or
affirmation is determined by the Commissioner in writing.
[Schedule 1, item 1, section 355-325]
281. The oath or affirmation plays an important role in reminding
taxation officers of the importance of maintaining the appropriate
confidentiality of an entity's information. As it can be required
by the Commissioner as a condition of employment, it ensures that
all taxation officers are given the opportunity to understand the
serious consequences of any breach of a taxation secrecy provision.
Injunctions
282. If an entity has engaged, is engaging, or is proposing to engage,
in a breach of the new framework, the Commissioner can apply to the
Federal Court for an injunction. The Federal Court may grant an
injunction restraining the entity from engaging in a breach or
compelling the entity to do a particular thing. [Schedule 1, item
1, subsection 355-330(1)]
1.
Jerome, a journalist, unlawfully obtains information
regarding the financial affairs of a prominent business
person and decides to include that information in his
newspaper article the following day. The Commissioner, who
has become aware of this impending unlawful disclosure of
taxpayer information, applies to the Federal Court for an
injunction. The Federal Court issues an injunction against
Jerome and the newspaper preventing them from publishing
that information and compelling Jerome to return the
information to the ATO.
283. The circumstances in which an injunction can be sought replicate
the injunction provisions in section 98 of the Privacy Act 1988
(Privacy Act). The tests for the award of an injunction in both
the new framework and in the Privacy Act are materially identical
and ensure a consistent approach to the manner in which taxpayer
information under the new framework and personal information under
the Privacy Act are protected through application of an injunction.
284. The Federal Court can issue an interim injunction pending the
determination of the Commissioner's application for an injunction.
[Schedule 1, item 1, subsections 355-330(2) and (3)]
285. The Federal Court also has the power to discharge or vary an
injunction previously awarded. [Schedule 1, item 1, subsections
355-330(2) and (3)]
286. The Federal Court must not require the Commissioner (or any other
entity) to give any undertakings as to damages as a condition of
the granting of an interim injunction. [Schedule 1, item 1,
subsection 355-330(6)]
Application and transitional provisions
287. The secrecy and disclosure provisions contained in this Bill apply
to records and disclosures of taxpayer information after the
commencement of this Bill, irrespective of when that information
was obtained. [Schedule 2, item 123]
288. To ensure that all on-disclosures of taxpayer information by non-
taxation officers are governed by the on-disclosure provisions
(irrespective of when the information was obtained) information
obtained before the commencement of the new framework is taken to
be information obtained in accordance with the disclosure
provisions. [Schedule 2, item 124]
289. To ensure that there is as little disruption as possible caused by
the introduction of the new framework, ASIO officers and law
enforcement officers currently authorised to receive information
under the existing law, will continue to be able to receive
information under the new law. [Schedule 2, item 125]
290. Until 2001, the Excise Act 1901 was administered by the
Chief Executive Officer of Customs. It was therefore not
administered by the Commissioner and was, consequently, not a
taxation law. If not for a transitional provision, information
obtained under that Act before the administrative responsibility
for the Excise Act 1901 changed would not be subject to any secrecy
and disclosure provisions. It is therefore necessary for the
secrecy provisions in the Excise Act 1901 (section 159) to continue
to operate with respect to such information. [Schedule 2,
item 126]
291. A similar result is achieved with respect to the Superannuation
Industry (Supervision) Act 1993 (SIS Act). When the Commissioner
took over responsibility for the regulation of self-managed
superannuation funds, section 252C of the SIS Act was introduced to
protect information provided to the Commissioner in the course of
performing this function and to other officers who received this
information from the Commissioner.
292. Information disclosed after the enactment of section 252C is
taxpayer information within the new law and is therefore be covered
by item 124. However, section 252C also included within its own
definition of 'taxpayer information', information that was obtained
or disclosed prior to the commencement of section 252C. Such
information would not have been obtained or disclosed under a
taxation law (as the Commissioner did not have administration of
SIS Act provisions at that time) and it is therefore necessary for
section 252C to continue to operate with respect to such
information. [Schedule 2, item 127]
Regulations
293. In making the numerous amendments required under the new framework,
any additional transitional provisions that become necessary to
ensure a smooth transition can be made by way of regulations. This
approach will ensure that there is as little disruption as possible
in the transition to the new regime. [Schedule 5, item 1].
Repeal of Acts
294. The A New Tax System (Bonuses for Older Australians) Act 1999 was
introduced to provide for a one-off bonus for certain taxpayers.
It has no ongoing impact. Rather than merely repealing the
taxation secrecy provisions contained in that Act, the creation of
the new framework provided an opportunity to repeal it in its
entirety. [Schedule 4, item 1]
Key consequential amendments
295. Most of the consequential amendments in the Bill simply update
existing references to taxation secrecy and disclosure provisions
(either in the taxation law or in other Commonwealth laws) with
references to the appropriate provisions in the new framework or
repeal existing taxation secrecy and disclosure provisions that are
being replaced by the new framework.
296. One exception is that the introduction of this framework provides
an opportunity to remove certain redundant provisions in the
Privacy Act. Section 17 of that Act provides that the Privacy
Commissioner is to publish guidelines on the collection, storage,
use and security of tax file numbers (TFN). Subsection 17(4)
provides that the interim guidelines in Schedule 2 to the Act would
be in effect until such time as the Commissioner has issued new
guidelines.
297. As new TFN guidelines have, since the enactment of this provision,
been published by the Privacy Commissioner, both subsection 17(4)
and Schedule 2 to the Privacy Act have no ongoing effect. This
Bill repeals those provisions. [Schedule 2, items 62 and 63]
Chapter 8
Finding tables
Outline of chapter
298. This chapter contains the finding tables.
Finding table
299. The following tables list the existing secrecy provisions and
disclosure provisions, by Act, and the replacement provisions in
the new framework by which they are proposed to be replaced (and
vice versa). Note that while there are 20 different taxation laws
that contain secrecy and disclosure provisions, only 18 have been
amended and are listed below. This is because this framework does
not include the A New Tax System (Australian Business Number) Act
1999 and the Tax Agent Services Act 2009 provisions for reasons
outlined in Chapter 1.
300. While the secrecy and disclosure provisions in the various taxation
law Acts listed below generally have their own definition sections,
these are generally not listed below (though they will be repealed
as a consequence of this Bill). This is because many of the
definitions are no longer necessary as a consequence of the new
framework and have therefore not been replicated. Of note however,
many of the provisions listed below refer to both 'protected
information' and 'protected documents'. These have now been
amalgamated into a single definition of 'protected information'
found in subsection 355-25(2) of this Bill.
301. In addition, the definitions of 'officer' and 'persons to whom this
section applies' (and other such definitions that identify which
persons are subject to the secrecy provisions) have not been listed
below. These have been replaced with definitions of 'taxation
officer' in subsection 355-25(1) and the use of the term 'entity'
in section 355-155.
Finding table - Current law/new law
1. : Excise Act 1901
|Current law |New law |
|159(2) |355-25 and 355-155 |
|159(3)(a) |355-50 |
|159(3)(b) |355-50 (for taxation |
| |officers) |
|159(3)(c)(i) |355-65 (table 7 item 2) |
|159(3)(c)(ii) |355-65 (table 7 item 1) |
|159(3)(c)(iia) |355-50 |
|159(3)(c)(iii) |355-50 |
|159(3)(c)(iv) |355-50 |
|159(3)(c)(v) |355-65 (table 1 item 1) |
|159(3)(c)(vi) |355-65 (table 1 item 1) |
|159(3)(d)(i) |355-65 (table 7 item 2) |
|159(3)(d)(ii) |355-65 (table 7 item 1) |
|159(3)(d)(iia) |355-50 |
|159(3)(d)(iii) |355-50 |
|159(3)(d)(iv) |355-65 (table 1 item 1) |
|159(3)(d)(v) |355-65 (table 1 item 1) |
|159(3A) |355-50 |
|159(3B) |355-30(2) |
|159(4) |355-60(1) and 355-210(1) |
|159(5) |355-75 and 355-205 |
2. : First Home Saver Accounts Act 2008
|Current law |New law |
|70(2) |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|70(3) |355-50 |
|70(4) |355-60(1) and 355-210(1) |
|70(5) |355-75 and 355-205 |
|70(6) |355-50 |
|70(7) |355-50 |
|70(7A) |355-65 (table 2 item 6 |
| |and table 3 item 5) |
|70(8) |355-325 |
3. : Fringe Benefits Tax Assessment Act 1986
|Current law |New law |
|5(2) |355-15 |
|5(3) |355-25 and 355-155 |
|5(3A) |355-50 |
|5(4) |355-75 and 355-205 |
|5(5)(a) |355-50 |
|5(5)(b) |355-50 |
|5(5)(c) |355-65 (table 1 item 1) |
|5(5)(d) |355-65 (table 1 item 1) |
|5(6) |355-60(1) and 355-210(1) |
|5(7) |355-325 |
4. : Income Tax Assessment Act 1936
|Current law |New law |
|16(1A) |355-15 |
|16(2) |355-25 and 355-155 |
|16(2A) |355-50 (for taxation |
| |officers) |
|16(3) |355-75 and 355-205 |
|16(4)(a) |355-50 |
|16(4)(b) |355-50 |
|16(4)(c) |355-50 |
|16(4)(d) |355-65 (table 1 item 3) |
|16(4)(e) |355-65 (table 1 item 1) |
|16(4)(ea) |355-65 (table 1 item 4) |
|16(4)(eb) |355-65 (table 1 item 1) |
|16(4)(f) |355-65 (table 1 item 2) |
|16(4)(fa) |Nil. No longer |
| |necessary. |
|16(4)(fb) |355-65 (table 1 item 8) |
|16(4)(fc) |355-65 (table 1 item 6) |
|16(4)(fd) |355-65 (table 5 item 1) |
|16(4)(g) |355-65 (table 5 item 1) |
|16(4)(gaa) |355-65 (table 5 item 1) |
|16(4)(ga) |355-65 (table 7 item 1) |
|16(4)(gb) |355-65 (table 7 item 1) |
|16(4)(h) |355-65 (table 5 item 2) |
|16(4)(ha) |Nil. No longer |
| |necessary. |
|16(4)(hb) |355-65 (table 1 item 5) |
|16(4)(hba) |355-65 (table 4 item 3) |
|16(4)(hc) |Nil. No equivalent. |
|16(4)(hca) |355-65 (table 2 item 4 |
| |and table 3 item 3) |
|16(4)(hcaa) |355-65 (table 2 item 6 |
| |and table 3 item 5) |
|16(4)(hcb) |355-65 (table 2 item 4) |
|16(4)(hd) |355-65 (table 7 item 3) |
|16(4)(j) |Nil. No longer |
| |necessary. |
|16(4)(ja) |355-65 (table 1 item 7) |
|16(4)(k) |355-70(1) (table 1 item |
| |5) |
|16(4)(l) |355-55 (item 1) |
|16(4)(m) |355-65 (table 3 item 6) |
|16(4AA) to 16(4JC) |On disclosure of |
| |information obtained by a|
| |Commonwealth Royal |
| |Commission is governed by|
| |355-195. |
|16(5) |355-155 |
|16(5A) |355-60(1) and 355-210(1) |
|16(5B) |355-50 (other than to a |
| |minister) |
|16(5C) |355-155 and 355-210(1) |
|16(5CA) |355-50 (for taxation |
| |officers) |
|16(5D) |355-75 and 355-205 |
|16(6) |355-325 |
|16A |Nil. No longer |
| |necessary. |
5. : Income Tax Assessment Act 1997
|Current law |New law |
|30-229(5) |355-50 |
|396-95(1) |355-50 (table item 1) and|
| |355-55 (table item 1) |
|396-95(2) |355-25 and 355-155 |
|396-100 |Nil. No longer |
| |necessary. |
6. : International Tax Agreements Act 1953
|Current law |New law |
|23(2) |355-50 |
7. : Petroleum Resource Rent Tax Assessment Act 1987
|Current law |New law |
|17(3) |355-25 and 355-155 |
|17(3A) |355-50 |
|17(4) |355-75 and 355-205 |
|17(5)(a) |355-50 |
|17(5)(b) |355-50 |
|17(6) |355-60(1) and 355-210(1) |
|17(7) |355-325 |
|18(1) |Nil. No equivalent. |
|18(2) |355-50 and 355-55 |
|18(3) |355-25 |
8. : Product Grants and Benefits Administration Act 2000
|Current law |New law |
|47(2) |355-25 and 355-155 |
|47(3)(a) |355-50 |
|47(3)(b) |355-50 (for taxation |
| |officers) |
|47(3)(c)(i) |355-65(1) (table 7 item |
| |1) |
|47(3)(c)(ib) |355-65(1) (table 6 item |
| |2) |
|47(3)(c)(ic) |355-65(1) (table 6 item |
| |1) |
|47(3)(c)(ii) |355-50 |
|47(3)(c)(iii) |355-50 |
|47(3)(c)(iv) |355-65 (table 1 item 1) |
|47(3)(c)(v) |355-65 (table 1 item 1) |
|47(3)(d)(i) |355-65(table 7 item 1) |
|47(3)(d)(ib) |355-65 (table 6 item 2) |
|47(3)(d)(ic) |355-65(1) (table 6 item |
| |1) |
|47(3)(d)(ii) |355-50 |
|47(3)(d)(iii) |355-65 (table 1 item 1) |
|47(3)(d)(iv) |355-65 (table 1 item 1) |
|47(4) |355-60(1) and 355-210(1) |
9. : Superannuation Contributions Tax (Assessment and Collection) Act
1997
|Current law |New law |
|32(2) |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|32(3) |355-50 |
|32(4) |355-60(1) and 355-210(1) |
|32(5) |355-75 and 355-205 |
|32(6) |355-50 |
|32(7) |355-50 |
|32(8) |355-65 (table 2 item 4 |
| |and table 3 item 3) |
|32(9) |355-325 |
10. : Superannuation Contributions Tax (Members of Constitutionally
Protected Superannuation Funds) Assessment and Collection Act 1997
|Current law |New law |
|28(2) |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|28(3) |355-50 |
|28(4) |355-60(1) and 355-210(1) |
|28(5) |355-75 and 355-205 |
|28(6) |355-50 |
|28(7) |355-50 |
|28(8) |355-65 (table 2 item 4 |
| |and table 3 item 3) |
|28(9) |355-325 |
11. : Superannuation (Government Co-contributions for Low Income
Earners) Act 2003
|Current law |New law |
|53(2) |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|53(3) |355-50 |
|53(4) |355-60(1) and 355-210(1) |
|53(5) |355-75 and 355-205 |
|53(6) |355-50 |
|53(7) |355-50 |
|53(8) |355-65 (table 2 item 4 |
| |and table 3 item 3) |
|53(9) |355-325 |
12. : Superannuation Guarantee (Administration) Act 1992
|Current law |New law |
|45(2) |355-25 and 355-155 |
|45(2A) |355-50 (for taxation |
| |officers) |
|45(3) |355-50 |
|45(4) |355-60(1) and 355-210(1) |
|45(5) |355-75 and 355-205 |
|45(6) |355-50 |
|45(7) |355-50 |
|45(8) |355-325 |
|45A |355-65 (table 2 item 7) |
13. : Superannuation Industry (Supervision) Act 1993
|Current law |New law |
|252C(2) |355-25 and 355-155 |
|252C(3) |355-50 |
|252C(4)(a) |355-25(b)(ii) and |
| |355-155(a)(ii) |
|252C(4)(b) |Nil. No equivalent. |
|252C(5)(a) |355-65 (table 2 item 2) |
|252C(5)(b) |Nil. No equivalent. |
|252C(6) |355-50 |
|252C(7) |355-30(1)(c) |
|252C(7A) |355-65 (table 2 item 8) |
|252C(7B) |355-50 |
|252C(8) |355-75 and 355-205 |
|252C(9) |Nil. No equivalent. |
|252C(10) |Nil. No equivalent. |
|252C(11) |Schedule 2, item 26 |
14. : Superannuation (Unclaimed Money and Lost Members) Act 1999
|Current law |New law |
|31(2) and (3) |355-325 |
|32 |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|33 |355-75 and 355-205 |
|34 |355-50 |
|35 |355-50 |
|36 |355-50 |
|38(a) |355-65 (table 2 item 5) |
|38(b) |355-50 and 355- 55 (table|
| |item 1) |
|38(c) |355-65 (table 2 item 3) |
|38(d) |355-65 (table 3 item 2) |
|38(e) |355-65 (table 2 item 1) |
|38(f) |355-65 (table 7 item 1) |
|39 |355-175 |
15. : Taxation Administration Act 1953
|Current law |New law |
|3C(1AB) |Nil. No equivalent. |
|3C(1A) |355-15 |
|3C(2) |355-25 and 355-155 |
|3C(2A) |355-50 |
|3C(3) |355-75 and 355-205 |
|3C(4) |355-50 |
|3C(5) |355-60(1) and 355-210 |
|3C(6) |355-325 |
|3C(7) |355-30(1) |
|3C(8) |Nil. No equivalent. |
|3C(9) |Nil. No equivalent. |
|3D(1) |355-50 |
|3D(2)(a) |355-195 |
|3D(2)(b) |Nil. No equivalent. |
|3D(4) to (10) |Nil. No equivalent. |
|3D(11)(ba) |355-30(1) |
|3D(11)(c) |355-30(1) |
|3D(11)(ca) |355-175 |
|3D(11)(d) |355-175 |
|3D(11)(e) |355-175 |
|3D(11)(f) |355-175 |
|3D(11)(g) and (h) |355-155 |
|3D(11)(j)(i) |355-155 |
|3D(11)(j)(ii) |355-155 |
|3D(12)(a) |355-155(a)(ii) |
|3D(12)(b)(i) |355-155(a)(ii) |
|3D(12)(b)(ii) |355-155(a)(ii) |
|3D(12)(c) |355-155(a)(ii) |
|3D(13) |355-155(a)(ii) |
|3D(14) |355-155 |
|3D(15) |355-155 |
|3D(15A) |355-175 |
|3D(15B) |355-175 |
|3D(16) |355-175 |
|3D(17) |355-155 |
|3D(18) |355-155 |
|3D(19) |355-205 |
|3E(1) |355-70(1) (table 1, items|
| |1, 5 and 6) |
|3E(2) |355-155 |
|3E(2A) |355-175 |
|3E(2B) |355-155 |
|3E(2C) |355-175 |
|3E(3) |355-205 |
|3E(4)(a) |355-175 |
|3E(4)(b) |355-175 and 355-205 |
|3E(5) |355-155 |
|3E(5A) |355-175 |
|3E(6) |355-205 |
|3E(6A) to 3E(6D) |On-disclosures by |
| |Commonwealth Royal |
| |Commissions governed by |
| |355-175 and 355-210. |
| |On-disclosures by State |
| |Royal Commissions |
| |governed by 355-175. |
|3E(7) |355-25 and 355-155 |
|3E(8) |Nil. No equivalent. |
|3E(9) |355-175 |
|3E(10) |355-175 |
|3EA(1) |355-70(1)(table 1, item |
| |2) |
|3EA(2) |355-155 |
|3EA(3)(a) |355-175 |
|3EA(3)(b) |355-175 |
|3EA(3)(c) |355-175 |
|3EA(3)(d) |355-185 |
|3EA(3)(e) |355-175 |
|3EA(4) |355-205 and 355-155 |
|3EA(5) |355-175 |
|3EB(1) |355-155 |
|3EB(2) |355-175 |
|3EB(3) |355-205 |
|3EC(1) |355-155 |
|3EC(2)(a) and (b) |355-175 |
|3EC(2)(c) |355-175 |
|3EC(3) |355-205 and 355-155 |
|3F(1) |355-65 (table 7 item 2) |
|3F(2) |Nil. No equivalent. |
|3G(1) |355-70(1) (table 1 item |
| |3) |
|3G(2) |355-70(6) |
|3G(3) |355-70(7) |
|3G(4) |355-70(8) |
|3G(5) |355-70(9) |
|3G(6) |355-155 |
|3G(7) |355-175 |
|3G(8) |355-175 |
|3G(9) |355-155 |
|3G(10) |355-175 |
|3G(11) |355-205 |
|3G(12) |Nil. No equivalent. |
|3H(1) |355-70(1) (table 1 item |
| |4) |
|3H(2) |355-70(11) |
|3H(3) |355-70(12) |
|3H(4) |355-70(13) |
|3H(5) |355-155 |
|3H(6) |355-175 |
|3H(7) |355-175 |
|3H(8) |355-155 |
|3H(9) |355-175 |
|3H(10) |355-205 |
|3H(11) |Nil. No equivalent. |
|8XB(1) |355-265 |
|8XB(1A) |355-275 |
|8XB(2) |355-265 |
|8XB(3) |355-275 |
|8XB(4) |355-280 |
|13H(1) |355-155 |
|13H(1A) |355-175 |
|13H(2) |355-75 and 355-205 |
|13H(3) |355-60(1) and 355-210(1) |
|13J(1) |355-65 (table 4 item 1) |
|13J(2) |355-155 |
|13J(2A) |355-175 |
|13J(3) |355-205 |
|13J(4) |355-210(1) |
|13J(5) |Nil. No equivalent. |
|13J(8) |Nil. No equivalent. |
|13J(9) |355-65 (table 4 item 2) |
|355-5(1) of Schedule 1 |Nil. No equivalent. |
|355-5(2) |355-25 and 355-155 |
|355-5(3) |Nil. No equivalent. |
|355-(4) |355-50 |
|355-5(5) (table item 1) |355-50 |
|355-5(5) (table item 2) |355-50 (table item 3) |
|355-5(5) (table item 3) |355-65 (table 7 item 1) |
|355-5(5) (table item 4) |355-65 (table 1 item 1) |
|355-5(5) (table item 5) |355-65 (table 7 item 2) |
|355-5(5) (table item 6) |355-65 (table 1 item 1) |
|355-5(5) (table item 7) |355-65 (table 4 item 4) |
|355-5(6) |355-75 and 355-205 |
16. : Taxation (Interest on Overpayments and Early Payments) Act 1983
|Current law |New law |
|8(2) |355-25 and 355-155 |
|8(2A) |355-50 |
|8(3) |355-75 and 355-205 |
|8(4) |355-50 |
|8(5) |355-60(1) and 355-210(1) |
|8(6) |355-325 |
17. : Termination Payments Tax (Assessment and Collection) Act 1997
|Current law |New law |
|23(2) |355-25, 355-155 and |
| |355-50 (for taxation |
| |officers) |
|23(3) |355-50 |
|23(4) |355-60(1) and 355-210(1) |
|23(5) |355-75 and 355-205 |
|23(6) |355-50 |
|23(7) |355-50 |
|23(8) |355-325 |
18. : A New Tax System (Bonuses for older Australians) Act 1999
|Current law |New law |
|Section 54 |This Act is being |
| |repealed in its entirety.|
Finding tables - New law/current law
19. : Excise Act 1901
|New law |Current law |
|355-25 and 355-155 |159(2) |
|355-30(2) |159(3B) |
|355-50 |159(3)(a) |
|355-50 |159(3)(c)(iia) |
|355-50 |159(3)(c)(iii) |
|355-50 |159(3)(c)(iv) |
|355-50 |159(3)(d)(iia) |
|355-50 |159(3)(d)(iii) |
|355-50 |159(3A) |
|355-50 (for taxation |159(3)(b) |
|officers) | |
|355-60(1) and 355-210(1) |159(4) |
|355-65 (table 1 item 1) |159(3)(c)(v) |
|355-65 (table 1 item 1) |159(3)(c)(vi) |
|355-65 (table 1 item 1) |159(3)(d)(iv) |
|355-65 (table 1 item 1) |159(3)(d)(v) |
|355-65 (table 7 item 1) |159(3)(c)(ii) |
|355-65 (table 7 item 1) |159(3)(d)(ii) |
|355-65 (table 7 item 2) |159(3)(c)(i) |
|355-65 (table 7 item 2) |159(3)(d)(i) |
|355-75 and 355-205 |159(5) |
20. : First Home Saver Accounts Act 2008
|New law |Current law |
|355-25, 355-155 and |70(2) |
|355-50 (for taxation | |
|officers) | |
|355-50 |70(3) |
|355-50 |70(6) |
|355-50 |70(7) |
|355-60(1) and 355-210(1) |70(4) |
|355-65 (table 2 item 6 |70(7A) |
|and table 3 item 5) | |
|355-75 and 355-205 |70(5) |
|355-325 |70(8) |
21. : Fringe Benefits Tax Assessment Act 1986
|New law |Current law |
|355-15 |5(2) |
|355-25 and 355-155 |5(3) |
|355-50 |5(3A) |
|355-50 |5(5)(a) |
|355-50 |5(5)(b) |
|355-60(1) and 355-210(1) |5(6) |
|355-65 (table 1 item 1) |5(5)(c) |
|355-65 (table 1 item 1) |5(5)(d) |
|355-75 and 355-205 |5(4) |
|355-325 |5(7) |
22. : Income Tax Assessment Act 1936
|New law |Current law |
|355-15 |16(1A) |
|355-25 and 355-155 |16(2) |
|355-50 |16(4)(a) |
|355-50 |16(4)(b) |
|355-50 |16(4)(c) |
|355-50 (for taxation |16(2A) |
|officers) | |
|355-50 (for taxation |16(5CA) |
|officers) | |
|355-50 (other than to a |16(5B) |
|minister) | |
|355-55 (item 1) |16(4)(l) |
|355-60(1) and 355-210(1) |16(5A) |
|355-65 (table 1 item 6) |16(4)(fc) |
|355-65 (table 1 item 1) |16(4)(e) |
|355-65 (table 1 item 1) |16(4)(eb) |
|355-65 (table 1 item 2) |16(4)(f) |
|355-65 (table 1 item 3) |16(4)(d) |
|355-65 (table 1 item 4) |16(4)(ea) |
|355-65 (table 1 item 5) |16(4)(hb) |
|355-65 (table 1 item 7) |16(4)(ja) |
|355-65 (table 1 item 8) |16(4)(fb) |
|355-65 (table 2 item 4 |16(4)(hca) |
|and table 3 item 3) | |
|355-65 (table 2 item 4) |16(4)(hcb) |
|355-65 (table 2 item 6 |16(4)(hcaa) |
|and table 3 item 5) | |
|355-65 (table 3 item 6) |16(4)(m) |
|355-65 (table 4 item 3) |16(4)(hba) |
|355-65 (table 5 item 1) |16(4)(fd) |
|355-65 (table 5 item 1) |16(4)(g) |
|355-65 (table 5 item 1) |16(4)(gaa) |
|355-65 (table 5 item 2) |16(4)(h) |
|355-65 (table 7 item 1) |16(4)(ga) |
|355-65 (table 7 item 1) |16(4)(gb) |
|355-65 (table 7 item 3) |16(4)(hd) |
|355-70(1) (table 1 item |16(4)(k) |
|5) | |
|355-75 and 355-205 |16(3) |
|355-75 and 355-205 |16(5D) |
|355-155 |16(5) |
|355-155 and 355-210(1) |16(5C) |
|355-325 |16(6) |
|Nil. No equivalent. |16(4)(hc) |
|Nil. No equivalent. |16(4)(fa) |
|Nil. No equivalent. |16(4)(j) |
|Nil. No equivalent. |16A |
|Nil. No equivalent. |16(4)(ha) |
|On disclosure of |16(4AA) to 16(4JC) |
|information obtained by a| |
|Commonwealth Royal | |
|Commission is governed by| |
|355-195. | |
23. : Income Tax Assessment Act 1997
|New law |Current law |
|355-25 and 355-155 |396-95(2) |
|355-50 |30-229(5) |
|355-50 (table item 1) and|396-95(1) |
|355-55 (table item 1) | |
|Nil. No longer |396-100 |
|necessary. | |
24. : International Tax Agreements Act 1953
|New law |Current law |
|355-50 |23(2) |
25. : Petroleum Resource Rent Tax Assessment Act 1987
|New law |Current law |
|355-25 |18(3) |
|355-25 and 355-155 |17(3) |
|355-50 |17(3A) |
|355-50 |17(5)(a) |
|355-50 |17(5)(b) |
|355-50 and 355-55 |18(2) |
|355-60(1) and 355-210(1) |17(6) |
|355-75 and 355-205 |17(4) |
|355-325 |17(7) |
|Nil. No equivalent. |18(1) |
26. : Product Grants and Benefits Administration Act 2000
|New law |Current law |
|355-25 and 355-155 |47(2) |
|355-50 |47(3)(a) |
|355-50 |47(3)(c)(ii) |
|355-50 |47(3)(c)(iii) |
|355-50 |47(3)(d)(ii) |
|355-50 (for taxation |47(3)(b) |
|officers) | |
|355-60(1) and 355-210(1) |47(4) |
|355-65 (table 1 item 1) |47(3)(c)(iv) |
|355-65 (table 1 item 1) |47(3)(c)(v) |
|355-65 (table 1 item 1) |47(3)(d)(iii) |
|355-65 (table 1 item 1) |47(3)(d)(iv) |
|355-65 (table 6 item 2) |47(3)(d)(ib) |
|355-65(1) (table 6 item |47(3)(c)(ic) |
|1) | |
|355-65(1) (table 6 item |47(3)(d)(ic) |
|1) | |
|355-65(1) (table 6 item |47(3)(c)(ib) |
|2) | |
|355-65(1) (table 7 item |47(3)(c)(i) |
|1) | |
|355-65 (table 7 item 1) |47(3)(d)(i) |
27. : Superannuation Contributions Tax (Assessment and Collection) Act
1997
|New law |Current law |
|355-25, 355-155 and |32(2) |
|355-50 (for taxation | |
|officers) | |
|355-50 |32(3) |
|355-50 |32(6) |
|355-50 |32(7) |
|355-60(1) and 355-210(1) |32(4) |
|355-65 (table 2 item 4 |32(8) |
|and table 3 item 3) | |
|355-75 and 355-205 |32(5) |
|355-325 |32(9) |
28. : Superannuation Contributions Tax (Members of Constitutionally
Protected Superannuation Funds) Assessment and Collection Act 1997
|New law |Current law |
|355-25, 355-155 and |28(2) |
|355-50 (for taxation | |
|officers) | |
|355-50 |28(3) |
|355-50 |28(6) |
|355-50 |28(7) |
|355-60(1) and 355-210(1) |28(4) |
|355-65 (table 2 item 4 |28(8) |
|and table 3 item 3) | |
|355-75 and 355-205 |28(5) |
|355-325 |28(9) |
29. : Superannuation (Government Co-contributions for Low Income
Earners) Act 2003
|New law |Current law |
|355-25, 355-155 and |53(2) |
|355-50 (for taxation | |
|officers) | |
|355-50 |53(3) |
|355-50 |53(6) |
|355-50 |53(7) |
|355-60(1) and 355-210(1) |53(4) |
|355-65 (table 2 item 4 |53(8) |
|and table 3 item 3) | |
|355-75 and 355-205 |53(5) |
|355-325 |53(9) |
30. : Superannuation Guarantee (Administration) Act 1992
|New law |Current law |
|355-25 and 355-155 |45(2) |
|355-50 |45(3) |
|355-50 |45(6) |
|355-50 |45(7) |
|355-50 (for taxation |45(2A) |
|officers) | |
|355-60(1) and 355-210(1) |45(4) |
|355-65 (table 2 item 7) |45A |
|355-75 and 355-205 |45(5) |
|355-325 |45(8) |
31. : Superannuation Industry (Supervision) Act 1993
|New law |Current law |
|355-25 and 355-155 |252C(2) |
|355-25(b)(ii) and |252C(4)(a) |
|355-155(a)(ii) | |
|355-30(1)(c) |252C(7) |
|355-50 |252C(3) |
|355-50 |252C(6) |
|355-50 |252C(7B) |
|355-65 (table 2 item 2) |252C(5)(a) |
|355-65 (table 2 item 8) |252C(7A) |
|355-75 and 355-205 |252C(8) |
|Schedule 2, item 26 |252C(11) |
|Nil. No equivalent. |252C(5)(b) |
|Nil. No equivalent. |252C(9) |
|Nil. No equivalent. |252C(10) |
|Nil. No equivalent. |252C(4)(b) |
32. : Superannuation (Unclaimed Money and Lost Members) Act 1999
|New law |Current law |
|355-25, 355-155 and |32 |
|355-50 (for taxation | |
|officers) | |
|355-50 |34 |
|355-50 |35 |
|355-50 |36 |
|355-50 and 355- 55 (table|38(b) |
|item 1) | |
|355-65 (table 2 item 1) |38(e) |
|355-65 (table 2 item 3) |38(c) |
|355-65 (table 2 item 5) |38(a) |
|355-65 (table 3 item 2) |38(d) |
|355-65 (table 7 item 1) |38(f) |
|355-75 and 355-205 |33 |
|355-175 |39 |
|355-325 |31(2) and (3) |
33. : Taxation Administration Act 1953
|New law |Current law |
|355-15 |3C(1A) |
|355-25 and 355-155 |3C(2) |
|355-25 and 355-155 |3E(7) |
|355-25 and 355-155 |355-5(2) |
|355-30(1) |3C(7) |
|355-30(1) |3D(11)(ba) |
|355-30(1) |3D(11)(c) |
|355-50 |3C(2A) |
|355-50 |3C(4) |
|355-50 |3D(1) |
|355-50 |355-5(4) |
|355-50 |355-5(5) (table item 1) |
|355-50 (table item 3) |355-5(5) (table item 2) |
|355-60(1) and 355-210(1) |3C(5) |
|355-60(1) and 355-210(1) |13H(3) |
|355-65 (table 1 item 1) |355-5(5) (table item 4) |
|355-65 (table 1 item 1) |355-5(5) (table item 6) |
|355-65 (table 4 item 1) |13J(1) |
|355-65 (table 4 item 2) |13J(9) |
|355-65 (table 4 item 4) |355-5(5) (table item 7) |
|355-65 (table 7 item 1) |355-5(5) (table item 3) |
|355-65 (table 7 item 2) |3F(1) |
|355-65 (table 7 item 2) |355-5(5) (table item 5) |
|355-70(1) (table 1 item |3G(1) |
|3) | |
|355-70(1) (table 1 item |3H(1) |
|4) | |
|355-70(1) (table 1 item |3E(1) |
|5) | |
|355-70(11) |3H(2) |
|355-70(12) |3H(3) |
|355-70(13) |3H(4) |
|355-70(2) |3EA(1) |
|355-70(6) |3G(2) |
|355-70(7) |3G(3) |
|355-70(8) |3G(4) |
|355-70(9) |3G(5) |
|355-75 and 355-205 |355-5(6) |
|355-75 and 355-205 |3C(3) |
|355-75 and 355-205 |13H(2) |
|355-155 |13H(1) |
|355-155 |3D(11)(g) and (h) |
|355-155 |3D(14) |
|355-155 |3D(15) |
|355-155 |3D(17) |
|355-155 |3E(2) |
|355-155 |3E(2B) |
|355-155 |3E(5) |
|355-155 |3EA(2) |
|355-155 |3EB(1) |
|355-155 |3EC(1) |
|355-155 |3G(6) |
|355-155 |3G(9) |
|355-155 |3H(5) |
|355-155 |3H(8) |
|355-155 |13J(2) |
|355-155 and 355-155 |3D(11)(j)(ii) |
|355-155(a)(ii) |3D(12)(a) |
|355-155(a)(ii) |3D(12)(b)(i) |
|355-155(a)(ii) |3D(12)(b)(ii) |
|355-155(a)(ii) |3D(12)(c) |
|355-155(a)(ii) |3D(13) |
|355-175 |3D(11)(ca) |
|355-175 |3D(11)(d) |
|355-175 |3D(11)(e) |
|355-175 |3D(11)(f) |
|355-175 |3D(16) |
|355-175 |3D(15A) |
|355-175 |3D(15B) |
|355-175 |3D(18) |
|355-175 |3E(2A) |
|355-175 |3E(2C) |
|355-175 |3E(4)(a) |
|355-175 |3E(5A) |
|355-175 |3E(9) |
|355-175 |3E(10) |
|355-175 |3EA(3)(a) |
|355-175 |3EA(3)(b) |
|355-175 |3EA(3)(c) |
|355-175 |3EA(3)(e) |
|355-175 |3EA(5) |
|355-175 |3EB(2) |
|355-175 |3EC(2)(a) and (b) |
|355-175 |3EC(2)(c) |
|355-175 |3G(7) |
|355-175 |3G(8) |
|355-175 |3G(10) |
|355-175 |3H(6) |
|355-175 |3H(7) |
|355-175 |3H(9) |
|355-175 |13J(2A) |
|355-175 |13H(1A) |
|355-175 and 355-155 |3D(11)(j)(i) |
|355-175 and 355-205 |3E(4)(b) |
|355-185 |3EA(3)(d) |
|355-205 |3D(19) |
|355-205 |3E(3) |
|355-205 |3E(6) |
|355-205 |3EB(3) |
|355-205 |3G(11) |
|355-205 |3H(10) |
|355-205 |13J(3) |
|355-205 and 355-155 |3EA(4) |
|355-205 and 355-155 |3EC(3) |
|355-210 |3D(2)(a) |
|355-210(1) |13J(4) |
|355-265 |8XB(1) |
|355-265 |8XB(2) |
|355-275 |8XB(1A) |
|355-275 |8XB(3) |
|355-280 |8XB(4) |
|355-325 |3C(6) |
|Nil. No equivalent. |13J(8) |
|Nil. No equivalent. |3D(2)(b) |
|Nil. No equivalent. |3D(4) to (10) |
|Nil. No equivalent. |3E(8) |
|Nil. No equivalent. |3F(2) |
|Nil. No equivalent. |3G(12) |
|Nil. No equivalent. |3H(11) |
|Nil. No equivalent. |13J(5) |
|Nil. No equivalent. |355-5(1) of Schedule 1 |
|Nil. No equivalent. |355-5(3) |
|Nil. No equivalent. |3C(8) |
|Nil. No equivalent. |3C(9) |
|Nil. Not replicated. |3C(1AB) |
|On-disclosures by |3E(6A) to 3E(6D) |
|Commonwealth Royal | |
|Commissions governed by | |
|355-175 and 355-210. | |
|On-disclosures by State | |
|Royal Commissions | |
|governed by 355-175. | |
34. : Taxation (Interest on Overpayments and Early Payments) Act 1983
|New law |Current law |
|355-25 and 355-155 |8(2) |
|355-50 |8(2A) |
|355-50 |8(4) |
|355-60(1) and 355-210(1) |8(5) |
|355-75 and 355-205 |8(3) |
|355-325 |8(6) |
35. : Termination Payments Tax (Assessment and Collection) Act 1997
|New law |Current law |
|355-25, 355-155 and |23(2) |
|355-50 (for taxation | |
|officers) | |
|355-50 |23(3) |
|355-50 |23(6) |
|355-50 |23(7) |
|355-60(1) and 355-210(1) |23(4) |
|355-75 and 355-205 |23(5) |
|355-325 |23(8) |
36. : A New Tax System (Bonuses for older Australians) Act 1999
|New law |Current law |
|This Act is being |Section 54 |
|repealed in its entirety.| |
Index
Schedule 1: Confidentiality of taxpayer information
|Bill reference |Paragraph |
| |number |
|Item 1, section 355-1 |1.31 |
|Item 1, section 355-1 and paragraph |1.16 |
|355-10(b) | |
|Item 1, paragraph 355-10(a) |1.15 |
|Item 1, paragraphs 355-15(a) and (b) |2.11, 3.14 |
|Item 1, paragraph 355-15(c) |2.12 |
|Item 1, sections 355-25, 355-155 and 355-265|3.16 |
|Item 1, subparagraphs 355-25(1)(b)(i), |3.15 |
|355-155(a)(i) and 355-265(a)(i) | |
|Item 1, subparagraph 355-25(1)(b)(ii) and |3.20 |
|subsection 355-25(2) | |
|Item 1, subparagraphs 355-25(1)(b)(ii), |3.17 |
|355-155(a)(ii) and 355-265(a)(ii) | |
|Item 1, paragraph 355-25(1)(d) |3.30, 3.31 |
|Item 1, subsection 355-25(2) |2.8 |
|Item 1, paragraph 355-25(2)(a) |3.23 |
|Item 1, paragraph 355-25(2)(b) |3.24 |
|Item 1, paragraph 355-25(2)(c) |3.25 |
|Item 1, paragraphs 355-25(2)(d) and (e) |3.26 |
|Item 1, paragraphs 355-25(2)(f) |3.27 |
|Item 1, paragraph 355-25(2)(g) |3.28 |
|Item 1, subsection 355-30(1) |2.14 |
|Item 1, paragraph 355-30(1)(a) |2.18, 2.29 |
|Item 1, paragraph 355-30(1)(c) |2.19 |
|Item 1, sections 355-35 and 355-160 |4.14 |
|Item 1, sections 355-40 and 355-165 |4.22 |
|Item 1, sections 355-45 to 355-75 |4.33 |
|Item 1, sections 355-45, 355-170 and 355-270|4.34 |
|Item 1, section 355-45(2), item 9 in the |5.30 |
|table | |
|Item 1, section 355-50 |5.12 |
|Item 1, subsection 355-50(2), item 1 in the |5.15 |
|table | |
|Item 1, subsection 355-50(2), item 2 in the |5.18 |
|table | |
|Item 1, subsection 355-50(2), item 3 in the |5.20 |
|table | |
|Item 1, subsection 355-50(2), item 4 in the |5.21 |
|table | |
|Item 1, subsection 355-50(2), item 5 in the |5.22 |
|table | |
|Item 1, subsection 355-50(2), item 6 in the |5.24 |
|table | |
|Item 1, subsection 355-50(2), item 7 in the |5.26 |
|table | |
|Item 1, subsection 355-50(2), item 8 in the |5.29 |
|table | |
|Item 1, sections 355-55 and 355-60 |4.23 |
|Item 1, section 355-55 and subsection |5.32 |
|355-60(1) | |
|Item 1, section 355-55, item 1 in the table |5.33 |
|Item 1, section 355-55, item 2 in the table |5.34 |
|Item 1, section 355-55, item 3 in the table |5.35 |
|Item 1, section 355-55, item 4 in the table |5.37 |
|Item 1, section 355-55, item 5 in the table |5.39 |
|Item 1, subsections 355-60(1) and 355-210(1)|4.20, 4.24 |
| | |
|Item 1, sections 355-60 and 355-210 |4.26, 4.27 |
|Item 1, section 355-65 |5.43 |
|Item 1, section 355-65, item 9 in table 1 |5.56 |
|Item 1, subsection 355-65(1), item 1 in |5.54 |
|table 3 | |
|Item 1, subsection 355-65(1), item 1 in |5.45 |
|table 7 | |
|Item 1, subsection 355-65(1), item 2 in |5.71 |
|table 4 | |
|Item 1, subsection 355-65(1), item 3 in |5.48 |
|table 2 and item 2 in table 3 | |
|Item 1, subsection 355-65(1), item 3 in |5.53 |
|table 3 | |
|Item 1, subsection 355-65(1), item 3 in |5.73 |
|table 5 | |
|Item 1, subsection 355-65(1), item 5 in |5.77 |
|table 7 | |
|Item 1, subsection 355-65(1), item 7 in |5.69 |
|table 3 | |
|Item 1, subsection 355-65(1), item 8 in |5.66 |
|table 3 | |
|Item 1, section 355-70 |5.84 |
|Item 2, subsection 355-70(1), item 2 in |5.94 |
|table 1 | |
|Item 1, subsection 355-70(1), item 3 in |5.97 |
|table 1 | |
|Item 1, subsection 355-70(1), items 5 and 6 |5.102 |
|in table 1 | |
|Item 1, paragraph 355-70(3)(b) |5.89 |
|Item 1, sections 355-75 and 355-205, section|4.17, 4.18 |
|355-280 | |
|Item 1, section 355-155 |3.34 |
|Item 1, paragraphs 355-155(1)(c) and |3.33 |
|355-265(1)(d) | |
|Item 1, subparagraphs 355-155(a)(ii) and |3.19 |
|355-265(a)(ii) | |
|Item 1, paragraph 355-155(b) |3.35 |
|Item 1, subsection 355-175(1) |6.12 |
|Item 1, paragraph 355-175(1)(a) |6.14 |
|Item 1, subsection 355-175(2) |6.16 |
|Item 1, subsection 355-175(3) |6.18 |
|Item 1, section 355-180 |6.20 |
|Item 1, subsection 355-185(1) |6.22 |
|Item 1, subsection 355-185(2) |6.23, 6.24 |
|Item 1, section 355-190 |6.25 |
|Item 1, section 355-195 |6.26 |
|Item 1, section 355-200 |6.29 |
|Item 1, section 355-265 |3.37 |
|Item 1, section 355-275 |6.31 |
|Item 1, section 355-325 |7.6 |
|Item 1, subsection 355-330(1) |7.8 |
|Item 1, subsections 355-330(2) and (3) |7.10, 7.11 |
|Item 1, subsection 355-330(6) |7.12 |
Schedule 2: Consequential amendments
|Bill reference |Paragraph |
| |number |
|Item 2 |1.23 |
|Part 2, item 126 |2.24 |
|Item 32 |5.105 |
|Item 51 |2.28 |
|Items 62 and 63 |7.23 |
|Items 92 to 95 |1.26 |
|Item 123 |7.13 |
|Item 124 |3.38, 7.14 |
|Item 125 |7.15 |
|Item 126 |7.16 |
|Item 127 |7.18 |
Schedule 3: Other amendments
|Bill reference |Paragraph |
| |number |
|Item 19 |5.92 |
Schedule 4: Repeal
|Bill reference |Paragraph |
| |number |
|Item 1 |7.20 |
Schedule 5: Regulations about transitional matters
|Bill reference |Paragraph |
| |number |
|Item 1 |7.19 |