2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 (Treasury) A Bill for an Act to amend the law relating to confidentiality of information acquired under the taxation laws, and for other purposes [Page Break] 1 Short title ........................................................................................... 1 2 Commencement ................................................................................. 1 3 Schedule(s) ........................................................................................ 2 Schedule 1--Confidentiality of taxpayer information 3 Part 1--Main amendment 3 Taxation Administration Act 1953 3 Part 2--Application of amendment 37 Schedule 2--Consequential amendments 38 Part 1--Amendments 38 Administrative Decisions (Judicial Review) Act 1977 38 A New Tax System (Australian Business Number) Act 1999 38 Anti-Money Laundering and Counter-Terrorism Financing Act 2006 38 Australian Crime Commission Act 2002 39 Australian Securities and Investments Commission Act 2001 39 Crimes (Taxation Offences) Act 1980 39 Customs Administration Act 1985 39 Development Allowance Authority Act 1992 40 Energy Grants (Cleaner Fuels) Scheme Act 2004 41 Energy Grants (Credits) Scheme Act 2003 41 Excise Act 1901 41 First Home Saver Accounts Act 2008 41 Franchise Fees Windfall Tax (Collection) Act 1997 42 Freedom of Information Act 1982 42 Fringe Benefits Tax Assessment Act 1986 43 Income Tax Assessment Act 1936 43 Income Tax Assessment Act 1997 44 Income Tax (Transitional Provisions) Act 1997 46 Inspector-General of Intelligence and Security Act 1986 46 International Tax Agreements Act 1953 47 Petroleum Resource Rent Tax Assessment Act 1987 47 i Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Privacy Act 1988 48 Product Grants and Benefits Administration Act 2000 48 Product Stewardship (Oil) Act 2000 48 Retirement Savings Accounts Act 1997 48 Small Superannuation Accounts Act 1995 49 Superannuation Contributions Tax (Assessment and Collection) Act 1997 49 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 49 Superannuation (Government Co-contribution for Low Income Earners) Act 2003 50 Superannuation Guarantee (Administration) Act 1992 50 Superannuation Industry (Supervision) Act 1993 51 Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 51 Superannuation (Unclaimed Money and Lost Members) Act 1999 51 Tax Agent Services Act 2009 52 Taxation Administration Act 1953 56 Taxation (Interest on Overpayments and Early Payments) Act 1983 60 Termination Payments Tax (Assessment and Collection) Act 1997 60 Trust Recoupment Tax Assessment Act 1985 60 Part 2--Application, transitional and savings provisions 61 Schedule 3--Other amendments 63 Income Tax Assessment Act 1936 63 Income Tax Assessment Act 1997 63 Taxation Administration Act 1953 65 Schedule 4--Repeal 67 A New Tax System (Bonuses for Older Australians) Act 1999 67 Schedule 5--Regulations about transitional matters 68 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 ii [Page Break] 2 confidentiality of information acquired under the 3 taxation laws, and for other purposes 4 The Parliament of Australia enacts: 5 1 Short title 6 This Act may be cited as the Tax Laws Amendment (Confidentiality 7 of Taxpayer Information) Act 2009. 8 2 Commencement 9 (1) Each provision of this Act specified in column 1 of the table 10 commences, or is taken to have commenced, in accordance with 11 column 2 of the table. Any other statement in column 2 has effect 12 according to its terms. 13 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day this Act receives the Royal Assent. and anything in this Act not elsewhere covered by this table 2. Schedules 1 The day after this Act receives the Royal and 2 Assent. 3. Schedule 3, The day after this Act receives the Royal items 1 to 18 Assent. 4. Schedule 3, The later of: item 19 (a) the day after this Act receives the Royal Assent; and (b) the commencement of Part 1 of Schedule 1 to the Crimes Legislation Amendment (Serious and Organised Crime) Act 2009. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 5. Schedules 4 The day after this Act receives the Royal and 5 Assent. 1 Note: This table relates only to the provisions of this Act as originally 2 passed by both Houses of the Parliament and assented to. It will not be 3 expanded to deal with provisions inserted in this Act after assent. 4 (2) Column 3 of the table contains additional information that is not 5 part of this Act. Information in this column may be added to or 6 edited in any published version of this Act. 7 3 Schedule(s) 8 Each Act that is specified in a Schedule to this Act is amended or 9 repealed as set out in the applicable items in the Schedule 10 concerned, and any other item in a Schedule to this Act has effect 11 according to its terms. 12 2 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 Schedule 1--Confidentiality of taxpayer 2 information 3 Part 1--Main amendment 4 Taxation Administration Act 1953 5 1 Division 355 in Schedule 1 6 Repeal the Division, substitute: 7 Division 355--Confidentiality of taxpayer information 8 Table of Subdivisions 9 Guide to Division 355 10 355-A Objects and application of Division 11 355-B Disclosure of protected information by taxation officers 12 355-C On-disclosure of protected information by other people 13 355-D Disclosure of protected information that has been unlawfully 14 acquired 15 355-E Other matters 16 Guide to Division 355 17 355-1 What this Division is about 18 The disclosure of information about the tax affairs of a particular 19 entity is prohibited, except in certain specified circumstances. 20 Those exceptions are designed having regard to the principle that 21 disclosure of information should be permitted only if the public 22 benefit derived from the disclosure outweighs the entity's privacy. 23 Note: This Division contains the main circumstances in which protected tax 24 information can be disclosed. A number of other Commonwealth laws 25 also allow for the disclosure of, or access to, such information in 26 limited circumstances. Some of these other laws are as follows: 27 · sections 32 and 33 of the Auditor-General Act 1997; 28 · section 15 of the Inspector-General of Taxation Act 2003; Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 3 [Page Break] Part 1 Main amendment 1 · section 9 of the Ombudsman Act 1976; 2 · section 44 of the Privacy Act 1988. 3 Subdivision 355-A--Objects and application of Division 4 Table of sections 5 355-10 Objects of Division 6 355-15 Application of Division 7 355-10 Objects of Division 8 The objects of this Division are: 9 (a) to protect the confidentiality of taxpayers' affairs by 10 imposing strict obligations on *taxation officers (and others 11 who acquire protected tax information), and so encourage 12 taxpayers to provide correct information to the 13 Commissioner; and 14 (b) to facilitate efficient and effective government administration 15 and law enforcement by allowing disclosures of protected tax 16 information for specific, appropriate purposes. 17 355-15 Application of Division 18 This Division applies in relation to the following entities in the 19 same way as it applies in relation to *taxation officers: 20 (a) an entity engaged to provide services relating to the 21 Australian Taxation Office; 22 (b) an individual employed by, or otherwise performing services 23 for, an entity referred to in paragraph (a); 24 (c) an individual: 25 (i) appointed or employed by, or performing services for, 26 the Commonwealth or an authority of the 27 Commonwealth; and 28 (ii) performing functions or exercising powers under or for 29 the purposes of a *taxation law. 4 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 Subdivision 355-B--Disclosure of protected information by 2 taxation officers 3 Guide to Subdivision 355-B 4 355-20 What this Subdivision is about 5 The main protection for taxpayer confidentiality is in this 6 Subdivision. It is an offence for taxation officers to disclose tax 7 information that identifies an entity, or is reasonably capable of 8 being used to identify an entity, except in certain specified 9 circumstances. 10 Table of sections 11 Operative provisions 12 355-25 Offence--disclosure of protected information by taxation officers 13 355-30 Meaning of protected information and taxation officer 14 355-35 Consent is not a defence 15 355-40 Generality of Subdivision not limited 16 355-45 Exception--disclosure of publicly available information 17 355-50 Exception--disclosure in performing duties 18 355-55 Exception--disclosure to Ministers and committees of Parliament 19 355-60 Limits on disclosure to Ministers and Parliament 20 355-65 Exception--disclosure for other government purposes 21 355-70 Exception--disclosure for law enforcement and related purposes 22 355-75 Limits on disclosure to courts and tribunals 23 Operative provisions 24 355-25 Offence--disclosure of protected information by taxation 25 officers 26 (1) An entity commits an offence if: 27 (a) the entity is or was a *taxation officer; and 28 (b) the entity: 29 (i) makes a record of information; or 30 (ii) discloses information to another entity (other than the 31 entity to whom the information relates or an entity 32 covered by subsection (2)) or to a court or tribunal; and Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 5 [Page Break] Part 1 Main amendment 1 (c) the information is *protected information; and 2 (d) the information was acquired by the first-mentioned entity as 3 a taxation officer. 4 Penalty: Imprisonment for 2 years. 5 (2) An entity (the covered entity) is covered by this subsection in 6 relation to *protected information that relates to another entity (the 7 primary entity) if: 8 (a) the covered entity is the primary entity's *registered tax agent 9 or BAS agent; or 10 (b) the covered entity is a *legal practitioner representing the 11 primary entity in relation to the primary entity's *tax affairs; 12 or 13 (c) the primary entity is an *incapacitated entity and the covered 14 entity is a *representative of the incapacitated entity; or 15 (d) the covered entity is the primary entity's *legal personal 16 representative; or 17 (e) the covered entity is the primary entity's guardian where the 18 primary entity is a minor or suffers from mental incapacity; 19 or 20 (f) the covered entity and the primary entity are members of the 21 same *consolidated group or *MEC group; or 22 (g) the covered entity is a representative of the primary entity 23 who has been nominated by the primary entity in the 24 *approved form to act on that entity's behalf with respect to 25 protected information. 26 355-30 Meaning of protected information and taxation officer 27 (1) Protected information means information that: 28 (a) was disclosed or obtained under or for the purposes of a law 29 that was a *taxation law (other than the Tax Agent Services 30 Act 2009) when the information was disclosed or obtained; 31 and 32 (b) relates to the affairs of an entity; and 33 (c) identifies, or is reasonably capable of being used to identify, 34 the entity. 35 Note: Tax file numbers do not constitute protected information because they 36 are not, by themselves, reasonably capable of being used to identify an 6 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 entity. For offences relating to tax file numbers, see Subdivision BA 2 of Division 2 of Part III. 3 (2) Taxation officer means: 4 (a) the Commissioner or a Second Commissioner of Taxation; or 5 (b) an individual appointed or engaged under the Public Service 6 Act 1999 and performing duties in the Australian Taxation 7 Office. 8 Note: This Division applies to certain other entities as if they were taxation 9 officers: see section 355-15. 10 355-35 Consent is not a defence 11 It is not a defence to a prosecution for an offence against 12 section 355-25 that the entity to whom the information relates has 13 consented to: 14 (a) the making of the record; or 15 (b) the disclosure of the information. 16 355-40 Generality of Subdivision not limited 17 Except as provided by section 355-60, nothing in this Subdivision 18 limits the generality of anything else in it. 19 Note: This means that each provision in this Subdivision (other than 20 section 355-60) has an independent operation and is not to be 21 interpreted by reference to any other provision within the Subdivision. 22 355-45 Exception--disclosure of publicly available information 23 Section 355-25 does not apply if the information was already 24 available to the public (otherwise than as a result of a 25 contravention of section 355-25, 355-155 or 355-265). 26 Note: A defendant bears an evidential burden in relation to the matters in 27 this section: see subsection 13.3(3) of the Criminal Code. 28 355-50 Exception--disclosure in performing duties 29 (1) Section 355-25 does not apply if: 30 (a) the entity is a *taxation officer; and 31 (b) the record or disclosure is made in performing the entity's 32 duties as a taxation officer. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 7 [Page Break] Part 1 Main amendment 1 Note: A defendant bears an evidential burden in relation to the matters in 2 this subsection: see subsection 13.3(3) of the Criminal Code. 3 (2) Without limiting subsection (1), records or disclosures made in 4 performing duties as a *taxation officer include those mentioned in 5 the following table: 6 Records or disclosures in performing duties Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 any entity, court or tribunal is for the purpose of administering any *taxation law. 2 any entity, court or tribunal is for the purpose of the making, or proposed or possible making, of an order under the Proceeds of Crime Act 2002 that is related to a *taxation law. 3 any entity, court or tribunal is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to a *taxation law. 4 any entity is for the purpose of responding to a request for a statement of reasons under the Administrative Decisions (Judicial Review) Act 1977 in relation to a decision made under a *taxation law. 5 any entity is for the purpose of: (a) determining whether to make an ex gratia payment; or (b) administering such a payment; in connection with administering a *taxation law. 6 any entity is for the purpose of enabling the entity to understand or comply with its obligations under a *taxation law. 7 the Secretary of the Department (a) is of information that does not of the Treasury include the name, contact details or *ABN of any entity; and (b) is for the purpose of: (i) the design of a *taxation law; or 8 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Records or disclosures in performing duties Item The record is made for or the and the record or disclosure ... disclosure is to ... (ii) the amendment of a taxation law. 8 any board or member of a board is for the purpose of performing that performing a function or function or exercising that power. exercising a power under a *taxation law 9 a competent authority referred to is for the purpose of exchanging in an international agreement information under such an international (within the meaning of section 23 agreement. of the International Tax Agreements Act 1953) 1 355-55 Exception--disclosure to Ministers and committees of 2 Parliament 3 (1) Section 355-25 does not apply if: 4 (a) the entity is a *taxation officer; and 5 (b) an item in the following table covers the making of the record 6 or the disclosure: 7 Records or disclosures to Ministers Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 any Minister is for the purpose of enabling the Minister to exercise a power or perform a function under a *taxation law. 2 the Minister (a) is about an entity; and (b) is for the purpose of enabling the Minister to respond directly to the entity in relation to a representation made by the entity to: (i) the Minister; or (ii) another member of a House of the Parliament. 3 the Minister is for the purpose of informing decisions made under the scheme known as the Compensation for Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 9 [Page Break] Part 1 Main amendment Records or disclosures to Ministers Item The record is made for or the and the record or disclosure ... disclosure is to ... Detriment Caused by Defective Administration Scheme. 4 the *Finance Minister is for the purpose of: (a) the making, or possible making, of a payment referred to in section 33 of the Financial Management and Accountability Act 1997 (about act of grace payments) in connection with administering a *taxation law; or (b) the waiver, or possible waiver, of a *tax debt under section 34 of that Act. 5 any Minister is for the purpose of: (a) determining whether to make an ex gratia payment; or (b) administering such a payment. 1 Note 1: A defendant bears an evidential burden in relation to the matters in 2 this subsection: see subsection 13.3(3) of the Criminal Code. 3 Note 2: Section 19A of the Acts Interpretation Act 1901 provides that the 4 expression "the Minister", as used in table items 2 and 3, refers to the 5 Minister or Ministers administering the relevant provision. 6 (2) Section 355-25 does not apply if: 7 (a) the record is made for, or the disclosure is to, a committee of 8 one or both Houses of the Parliament; and 9 (b) the making of the record or the disclosure is in response to a 10 request of the committee for the record or the information; 11 and 12 (c) the record or disclosure is for the purpose of the committee 13 performing any of its functions or exercising any of its 14 powers; and 15 (d) in the case of a written disclosure--the disclosure is treated 16 as evidence taken in camera; and 17 (e) in the case of an oral disclosure--the disclosure is made in 18 camera. 10 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 Note: A defendant bears an evidential burden in relation to the matters in 2 this subsection: see subsection 13.3(3) of the Criminal Code. 3 355-60 Limits on disclosure to Ministers and Parliament 4 (1) Sections 355-45 and 355-55 are the only exceptions to the 5 prohibition in section 355-25 on which an entity who has acquired 6 *protected information as a *taxation officer can rely in making a 7 record of the information for, or disclosing the information to, a 8 Minister, a House of the Parliament or a committee of one or both 9 Houses of the Parliament. 10 Note: Disclosures that are not prohibited by section 355-25 are not affected 11 by this subsection. For example, a taxation officer may disclose 12 information to a Minister if the Minister is the entity to whom the 13 information relates, or is an entity covered by subsection 355-25(2) in 14 relation to the information. 15 (2) Subsection (1) has effect despite any power, privilege or immunity 16 of either House of the Parliament, of the members of either House 17 of the Parliament or the committees of either or both Houses of the 18 Parliament, except to the extent that those powers, privileges or 19 immunities can be invoked to compel the disclosure of *protected 20 information. 21 (3) However, nothing in this Subdivision affects the law relating to the 22 powers, privileges or immunities of either House of the Parliament, 23 of the members of either House of the Parliament or of the 24 committees of either or both Houses of the Parliament in relation to 25 the recording or disclosure of particular *protected information if 26 the information has been disclosed in accordance with 27 section 355-45 or 355-55. 28 Note: A reference in subsection (3) to members of either House of the 29 Parliament includes a reference to Ministers. 30 355-65 Exception--disclosure for other government purposes 31 (1) Section 355-25 does not apply if: 32 (a) the entity is a *taxation officer; and 33 (b) an item in a table in this section covers the making of the 34 record or the disclosure. 35 Note: A defendant bears an evidential burden in relation to the matters in 36 this subsection: see subsection 13.3(3) of the Criminal Code. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 11 [Page Break] Part 1 Main amendment 1 Table 1--Records or disclosures relating to social welfare, health 2 or safety 3 (2) Table 1 is as follows: 4 Table 1: Records or disclosures relating to social welfare, health or safety Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 an Agency Head (within the is for the purpose of administering that meaning of the Public Service law. Act 1999) of an agency (within the meaning of that Act) dealing with matters relating to the social security law (within the meaning of subsection 23(17) of the Social Security Act 1991) 2 the *Health Secretary is for the purpose of administering any law of the Australian Capital Territory or of the Northern Territory which is administered by the *Health Minister. 3 the Repatriation Commission is for the purpose of administering any *Commonwealth law relating to pensions. 4 the *Education Secretary is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits. 5 the *Education Secretary is for the purpose of administering any *Commonwealth law relating to financial assistance to students. 6 the *Families Secretary is for the purpose of administering the A New Tax System (Family Assistance) (Administration) Act 1999. 7 the Child Support Registrar is for the purpose of administering the Child Support (Registration and Collection) Act 1988 or the Child Support (Assessment) Act 1989. 8 the Chief Executive Officer of is for the purpose of administering Medicare Australia Part 2-2 (about premiums reduction and incentive payment schemes) or 6-4 (about administration of those schemes) of the Private Health Insurance Act 12 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Table 1: Records or disclosures relating to social welfare, health or safety Item The record is made for or the and the record or disclosure ... disclosure is to ... 2007. 9 an *Australian government is necessary for the purpose of agency preventing or lessening: (a) a serious threat to an individual's life, health or safety; or (b) a serious threat to public health or public safety. 1 2 Table 2--Records or disclosures relating to superannuation or 3 finance 4 (3) Table 2 is as follows: 5 Table 2: Records or disclosures relating to superannuation or finance Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 a financial sector supervisory (a) is of information that was obtained agency (within the meaning of under or in relation to the section 3 of the Australian Superannuation (Unclaimed Money Prudential Regulation Authority and Lost Members) Act 1999; and Act 1998) (b) is for the purpose of the agency performing any of its functions or exercising any of its powers. 2 (a) an agency having the (a) is of information that was obtained function, in Australia or in a under or in relation to the foreign country, of Superannuation (Self Managed supervising or regulating Superannuation Funds) Taxation *financial institutions; or Act 1987 or the Superannuation (b) any other agency (including a Industry (Supervision) Act 1993; and foreign agency) specified in (b) is for the purpose of performing any the regulations of its functions or exercising any of its powers; and (c) is made in accordance with the conditions (if any) imposed by the regulations in relation to the disclosure of information under this item. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 13 [Page Break] Part 1 Main amendment Table 2: Records or disclosures relating to superannuation or finance Item The record is made for or the and the record or disclosure ... disclosure is to ... 3 the Superannuation Complaints (a) is of information that was obtained Tribunal established by section 6 under or in relation to the of the Superannuation Superannuation (Unclaimed Money (Resolution of Complaints) Act and Lost Members) Act 1999; and 1993 (b) is for the purpose of the Tribunal performing any of its functions or exercising any of its powers. 4 the Australian Prudential is for the purpose of administering: Regulation Authority (APRA) (a) the Financial Institutions Supervisory Levies Collection Act 1998; or (b) the Superannuation Industry (Supervision) Act 1993. 5 APRA (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999; and (b) is for the purpose of APRA performing any of its functions or exercising any of its powers. 6 APRA is for the purpose of APRA performing any of its functions or exercising any of its powers in relation to *FHSAs. 7 an individual who is or was an (a) is of information that relates to the employee (within the meaning of Commissioner's response to a the Superannuation Guarantee complaint by the individual about a (Administration) Act 1992) failure by the individual's employer or former employer to comply with the employer's obligations under the Superannuation Guarantee (Administration) Act 1992 in relation to the employee; and (b) does not relate to the general financial affairs of the employer. 8 any entity, court or tribunal is of information that was obtained under, or for the purposes of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry 14 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Table 2: Records or disclosures relating to superannuation or finance Item The record is made for or the and the record or disclosure ... disclosure is to ... (Supervision) Act 1993 and is for the purpose of all or any of the following: (a) identifying a particular self-managed superannuation fund; (b) enabling members of the public to contact persons who perform functions in relation to a particular self-managed superannuation fund; (c) enabling the Commissioner to provide an opinion to members of the public as to whether or not a particular self-managed superannuation fund is a complying superannuation fund in relation to a particular income year for the purposes of Division 2 of Part 5 of the Superannuation Industry (Supervision) Act 1993; (d) describing activity engaged in, or proposed to be engaged in, by the Commissioner in relation to a breach or suspected breach by a person of a provision of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993. 1 2 Table 3--Records or disclosures relating to corporate regulation, 3 business, research or policy 4 (4) Table 3 is as follows: 5 Table 3: Records or disclosures relating to corporate regulation, business, research or policy Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 the Australian Securities and is for the purpose of investigation or Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 15 [Page Break] Part 1 Main amendment Table 3: Records or disclosures relating to corporate regulation, business, research or policy Item The record is made for or the and the record or disclosure ... disclosure is to ... Investments Commission (ASIC) enforcement activities relating to a provision of a law that: (a) is administered by ASIC; and (b) imposes a pecuniary penalty or creates an offence. 2 ASIC (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999; and (b) is for the purpose of ASIC performing any of its functions or exercising any of its powers. 3 ASIC is of information relating to superannuation and is for the purpose of administering: (a) the Superannuation Industry (Supervision) Act 1993; or (b) Chapter 7 of the Corporations Act 2001 (about financial services and markets); or (c) Division 2 of Part 2 of the Australian Securities and Investments Commission Act 2001 (about unconscionable conduct and consumer protection in relation to financial services). 4 ASIC is for the purpose of administering Chapter 5A of the Corporations Act 2001 (relating to deregistration, and transfer of registration, of companies). 5 ASIC is for the purpose of ASIC performing any of its functions or exercising any of its powers in relation to *FHSAs. 6 Innovation Australia established is for the purpose of administering any under section 6 of the Industry *Commonwealth law relating to venture Research and Development Act capital. 1986 16 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Table 3: Records or disclosures relating to corporate regulation, business, research or policy Item The record is made for or the and the record or disclosure ... disclosure is to ... 7 the Secretary of the Department is for the purpose of briefing the of the Treasury Treasurer in relation to a decision that the Treasurer may make under the Foreign Acquisitions and Takeovers Act 1975. 8 the Secretary of the Department (a) is of information that does not of the Treasury include the name, contact details or *ABN of any entity; and (b) is for the purpose of that Department estimating or analysing taxation revenue or estimating the cost of policy proposals. 1 2 Table 4--Records or disclosures relating to other taxation matters 3 (5) Table 4 is as follows: 4 Table 4: Records or disclosures relating to other taxation matters Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 a State taxation officer, or a is for the purpose of administering a Territory taxation officer, within *State law or *Territory law relating to the meaning of subsection taxation, if a State taxation officer or a 13D(1) of this Act Territory taxation officer is authorised by law to communicate information obtained under the State law or Territory law to the Commissioner. 2 a State taxation officer, or a is of: Territory taxation officer, within (a) information obtained under or in the meaning of subsection relation to the First Home Saver 13D(1) of this Act Accounts Act 2008; or (b) rental information or residential address information; and is for the purpose of administering the First Home Owner Grant Act 2000 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 17 [Page Break] Part 1 Main amendment Table 4: Records or disclosures relating to other taxation matters Item The record is made for or the and the record or disclosure ... disclosure is to ... of New South Wales, or a similar *State law or *Territory law. 3 the Development Allowance is for the purpose of: Authority established by (a) administering that Act; or section 94 of the Development (b) Part III of this Act (prosecutions and Allowance Authority Act 1992 offences), in so far as that Part applies in relation to the Development Allowance Authority Act 1992. 4 an individual who holds an office (a) is of information that relates to of a State or Territory, being an alcoholic beverages; and office prescribed for the purpose (b) is for the purpose of the individual of this table item administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages. 1 2 Table 5--Records or disclosures relating to rehabilitation or 3 compensation 4 (6) Table 5 is as follows: 5 Table 5: Records or disclosures relating to rehabilitation or compensation Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 an authority of the is for the purpose of performing any of Commonwealth established its functions or exercising any of its under a *Commonwealth law powers under that law. relating to rehabilitation or compensation 2 the *Defence Secretary is for the purpose of administering any *Commonwealth law relating to payments in respect of dependants of members of the Defence Force. 3 an authority of a State or (a) is of information that relates to Territory that administers a amounts withheld under Part 2-5 in 18 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Table 5: Records or disclosures relating to rehabilitation or compensation Item The record is made for or the and the record or disclosure ... disclosure is to ... *workers' compensation law Schedule 1 to this Act (about PAYG withholding); and (b) is for the purpose of ensuring that employers comply with their obligations relating to insurance or the imposition of a levy under that law. 1 2 Table 6--Records or disclosures relating to the environment 3 (7) Table 6 is as follows: 4 Table 6: Records or disclosures relating to the environment Item The record is made for or the and the record or disclosure... disclosure is to... 1 the *Environment Secretary is for the purpose of administering cleaner fuel grants. 2 the *Environment Secretary is for the purpose of administering product stewardship (oil) benefits. 5 6 Table 7--Records or disclosures relating to miscellaneous matters 7 (8) Table 7 is as follows: 8 Table 7: Records or disclosures relating to miscellaneous matters Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 the Australian Statistician is for the purpose of administering the Census and Statistics Act 1905. 2 the Chief Executive Officer of is for the purpose of administering a law Customs of customs (within the meaning of the Customs Administration Act 1985). 3 the *Immigration Secretary is for the purpose of assisting in locating persons who are unlawfully in Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 19 [Page Break] Part 1 Main amendment Table 7: Records or disclosures relating to miscellaneous matters Item The record is made for or the and the record or disclosure ... disclosure is to ... Australia. 4 the *Immigration Secretary (a) is of information that relates to a holder or former holder of a visa, or an approved sponsor (within the meaning of the Migration Act 1958) or former approved sponsor of a person for a visa, whose identity is disclosed to a *taxation officer under section 140V of that Act; and (b) is for a purpose that is relevant to: (i) the exercise of the Minister's powers under Division 3A of Part 2 of that Act or regulations made under that Division; or (ii) the exercise of the Minister's powers under Part 8D of that Act, to the extent that it relates to a contravention of a civil penalty provision in Division 3A of Part 2 of that Act; or (iii) the administration of Division 3A of Part 2 of that Act or regulations made under that Division. 5 the Fair Work Ombudsman (a) is of the fact of an entity's actual or (within the meaning of the Fair reasonably suspected Work Act 2009) non-compliance with a *taxation law; and (b) is for the purpose of ensuring the entity's compliance with the Fair Work Act 2009. 6 the Attorney-General of a State (a) is of information that relates to or Territory non-compliance of a private ancillary fund or charity with an *Australian law; and (b) is for the purpose of the administration of an Australian law 20 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 Table 7: Records or disclosures relating to miscellaneous matters Item The record is made for or the and the record or disclosure ... disclosure is to ... governing trusts and charities. 1 2 (9) To avoid doubt, the exception in table item 7 in table 2 in 3 subsection (3) has effect even if at the time the complaint referred 4 to in that item is made it is in dispute or uncertain whether the 5 individual is an employee or former employee of the employer. 6 355-70 Exception--disclosure for law enforcement and related 7 purposes 8 (1) Section 355-25 does not apply if: 9 (a) the entity is the Commissioner or a *taxation officer 10 authorised by the Commissioner to make the record or 11 disclosure; and 12 (b) an item in the table in this subsection covers the making of 13 the record or the disclosure. 14 Note 1: A defendant bears an evidential burden in relation to the matters in 15 this subsection: see subsection 13.3(3) of the Criminal Code. 16 Note 2: The Commissioner is required to include in an annual report 17 information about disclosures made under this subsection: see 18 section 3B. 19 Records or disclosures for law enforcement and related purposes Item The record is made for or the and the record or disclosure ... disclosure is to ... 1 an *authorised law enforcement is for the purpose of: agency officer (a) investigating a *serious offence; or (b) enforcing a law, the contravention of which is a serious offence; or (c) the making, or proposed or possible making, of a *proceeds of crime order. 2 an *authorised ASIO officer is for the purpose of performing ASIO's functions under subsection 17(1) of the Australian Security Intelligence Organisation Act 1979. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 21 [Page Break] Part 1 Main amendment Records or disclosures for law enforcement and related purposes Item The record is made for or the and the record or disclosure ... disclosure is to ... 3 a *Project Wickenby officer, or a (a) is for or in connection with a court or tribunal *purpose of the Project Wickenby taskforce; and (b) is made before 1 July 2013, or a later prescribed day. 4 a *taskforce officer of a (a) is for or in connection with a prescribed taskforce, or a court purpose of the prescribed taskforce; or tribunal and (b) is made within the time limit, if any, prescribed by the regulations. 5 a Royal Commission in respect is for the purpose of the Royal of which Letters Patent issued by Commission conducting its inquiry. the Governor-General declare that the Royal Commission is a Royal Commission to which this table item applies, or a member of such a Royal Commission 6 one or more of the following is for the purpose of: bodies: (a) investigating a *serious offence; or (a) a Royal Commission of a (b) enforcing a law, the contravention of State or a Territory prescribed which is a serious offence; or by the regulations for the purposes of this table item; (c) the making, or proposed or possible making, of a *proceeds of crime (b) a commission of inquiry of a order. State or a Territory prescribed by the regulations for the purposes of this table item; (c) a board of inquiry of a State or a Territory prescribed by the regulations for the purposes of this table item 1 Meaning of various terms 2 (2) Authorised ASIO officer means: 3 (a) the Director-General of Security holding office under the 4 Australian Security Intelligence Organisation Act 1979; or 22 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 (b) any other individual employed under paragraph 84(1)(a) or 2 (b) of that Act who has been authorised in writing by the 3 Director-General of Security to perform the functions of an 4 authorised ASIO officer under this Act. 5 (3) Authorised law enforcement agency officer means: 6 (a) the head of a *law enforcement agency; or 7 (b) an officer of a law enforcement agency, or a person engaged 8 by, or otherwise performing services for, a law enforcement 9 agency, authorised in writing by the head of the agency to 10 perform the functions of an authorised law enforcement 11 agency officer under this Act. 12 (4) Law enforcement agency means: 13 (a) the Australian Federal Police; or 14 (b) the police force of a State or Territory; or 15 (c) the Office of the Director of Public Prosecutions established 16 by section 5 of the Director of Public Prosecutions Act 1983; 17 or 18 (d) the Australian Commission for Law Enforcement Integrity; 19 or 20 (e) the Australian Crime Commission; or 21 (f) the Independent Commission Against Corruption established 22 by the Independent Commission Against Corruption Act 1988 23 of New South Wales; or 24 (g) the New South Wales Crime Commission; or 25 (h) the Police Integrity Commission of New South Wales; or 26 (i) the Office of Police Integrity of Victoria; or 27 (j) the Crime and Misconduct Commission of Queensland; or 28 (k) the Corruption and Crime Commission of Western Australia; 29 or 30 (l) the Australian Securities and Investments Commission. 31 (5) Proceeds of crime order means an order, relating to an entity's 32 commission of a *serious offence, under: 33 (a) Chapter 2 (about confiscation of property in relation to 34 certain offences) or Division 1 of Part 3-1 (about examination 35 orders) of the Proceeds of Crime Act 2002; or 36 (b) Part II (about confiscation) or III (about control of property 37 liable to confiscation) of the Proceeds of Crime Act 1987; or Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 23 [Page Break] Part 1 Main amendment 1 (c) a *State law or *Territory law corresponding to a law referred 2 to in paragraph (a) or (b); or 3 (d) Division 3 of Part XIII (about recovery of pecuniary penalties 4 for dealings in narcotic goods) of the Customs Act 1901. 5 (6) An entity is a Project Wickenby officer if the entity: 6 (a) holds an office in, is employed in, or is performing services 7 for: 8 (i) a *Project Wickenby taskforce agency; or 9 (ii) a *Project Wickenby taskforce supporting agency; and 10 (b) performs duties that relate to a *purpose of the Project 11 Wickenby taskforce. 12 (7) The following agencies are Project Wickenby taskforce agencies: 13 (a) the Australian Taxation Office; 14 (b) the Australian Crime Commission; 15 (c) the Australian Federal Police; 16 (d) the Australian Securities and Investments Commission; 17 (e) the Office of the Director of Public Prosecutions; 18 (f) a prescribed agency. 19 (8) The following agencies are Project Wickenby taskforce 20 supporting agencies: 21 (a) the Attorney-General's Department; 22 (b) the Australian Transaction Reports and Analysis Centre; 23 (c) the Australian Government Solicitor; 24 (d) a prescribed agency. 25 (9) The purposes of the Project Wickenby taskforce are to: 26 (a) detect; and 27 (b) deter; and 28 (c) investigate; and 29 (d) enforce the law relating to; 30 the promotion of or participation in *arrangements of an 31 international character, or purported international character, that 32 relate to one or more of the following: 33 (e) tax avoidance or evasion; 34 (f) breaches of laws regulating financial markets and 35 corporations; 24 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 (g) criminal activity in the nature of fraud or obtaining benefits 2 by deception (including deceiving investors or creditors); 3 (h) money laundering; 4 (i) concealing income or assets. 5 (10) Serious offence means an offence against an *Australian law that 6 is punishable by imprisonment for a period exceeding 12 months. 7 (11) An entity is a taskforce officer of a prescribed taskforce if: 8 (a) the entity holds an office in, is employed in, or is performing 9 services for, an agency in the prescribed taskforce; and 10 (b) the entity's duties relate to a purpose of the prescribed 11 taskforce. 12 (12) The regulations may prescribe a taskforce for the purposes of 13 item 4 of the table in subsection (1). A major purpose of the 14 taskforce must be protecting the public finances of Australia. 15 (13) Without limiting subsection (12), regulations made for the 16 purposes of item 4 of the table in subsection (1) may deal with the 17 following matters: 18 (a) the purposes of the taskforce; 19 (b) the agencies in the taskforce. 20 355-75 Limits on disclosure to courts and tribunals 21 An entity who is or was a *taxation officer is not to be required to 22 disclose to a court or tribunal *protected information that was 23 acquired by the entity as a taxation officer except where it is 24 necessary to do so for the purpose of carrying into effect the 25 provisions of a *taxation law. 26 Note: See also section 8ZK of this Act (about protection of witnesses). Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 25 [Page Break] Part 1 Main amendment 1 Subdivision 355-C--On-disclosure of protected information by 2 other people 3 Guide to Subdivision 355-C 4 355-150 What this Subdivision is about 5 Someone who is not a taxation officer is prohibited from disclosing 6 protected information, except in certain specified circumstances. 7 Table of sections 8 Operative provisions 9 355-155 Offence--on-disclosure of protected information by other people 10 355-160 Consent is not a defence 11 355-165 Generality of Subdivision not limited 12 355-170 Exception--on-disclosure of publicly available information 13 355-175 Exception--on-disclosure for original purpose 14 355-180 Exception--on-disclosure to Ministers in relation to statutory powers or 15 functions 16 355-185 Exception--on-disclosure in relation to IGIS 17 355-190 Exception--on-disclosure in relation to ASIO 18 355-195 Exception--on-disclosure by Royal Commissions 19 355-200 Exception--records made in compliance with Australian laws 20 355-205 Limits on on-disclosure to courts or tribunals 21 355-210 Limits on on-disclosure to Ministers and Parliament 22 Operative provisions 23 355-155 Offence--on-disclosure of protected information by other 24 people 25 An entity commits an offence if: 26 (a) the entity: 27 (i) makes a record of information; or 28 (ii) discloses information to another entity (other than the 29 entity to whom the information relates or that entity's 30 agent in relation to the information) or to a court or 31 tribunal; and 26 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 (b) the information was acquired by the first-mentioned entity 2 under an exception in this Subdivision or in 3 Subdivision 355-B; and 4 (c) the first-mentioned entity did not acquire the information as a 5 *taxation officer. 6 Penalty: Imprisonment for 2 years. 7 Note: This section also covers information acquired by an entity (other than 8 as a taxation officer) before the commencement of this section under 9 certain repealed or amended provisions: see item 124 of Schedule 2 to 10 the Tax Laws Amendment (Confidentiality of Taxpayer Information) 11 Act 2009. 12 355-160 Consent is not a defence 13 It is not a defence to a prosecution for an offence against 14 section 355-155 that the entity to whom the information relates has 15 consented to: 16 (a) the making of the record; or 17 (b) the disclosure of the information. 18 355-165 Generality of Subdivision not limited 19 Except as provided in section 355-210 (about limits on disclosure 20 to Ministers and Parliament), nothing in this Subdivision limits the 21 generality of anything else in it. 22 Note: This means that each provision in this Subdivision (other than 23 section 355-210) has an independent operation and is not to be 24 interpreted by reference to any other provision within the Subdivision. 25 355-170 Exception--on-disclosure of publicly available information 26 Section 355-155 does not apply if the information was already 27 available to the public (otherwise than as a result of a 28 contravention of section 355-25, 355-155 or 355-265). 29 Note: A defendant bears an evidential burden in relation to the matters in 30 this section: see subsection 13.3(3) of the Criminal Code. 31 355-175 Exception--on-disclosure for original purpose 32 (1) Section 355-155 does not apply if: Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 27 [Page Break] Part 1 Main amendment 1 (a) the information was originally disclosed under an exception 2 in Subdivision 355-B for a purpose specified in that 3 exception (the original purpose); and 4 (b) the information was acquired by the entity under this section 5 or an exception in Subdivision 355-B; and 6 (c) the record or disclosure is made by the entity for the original 7 purpose, or in connection with the original purpose. 8 Note: A defendant bears an evidential burden in relation to the matters in 9 this subsection: see subsection 13.3(3) of the Criminal Code. 10 Instances of disclosures in connection with the original purpose 11 (2) Without limiting subsection (1), a record or disclosure is made by 12 the entity in connection with the original purpose if: 13 (a) the record is made for, or the disclosure is to, any entity, 14 court or tribunal; and 15 (b) the record or disclosure is for the purpose of criminal, civil or 16 administrative proceedings (including merits review or 17 judicial review) that are related to the original purpose. 18 Multiple purposes 19 (3) Subsection (1) has effect as if a record or disclosure made by the 20 entity for a purpose specified in column 3 of the following table 21 were made in connection with the original purpose: 22 Records or disclosures for purpose connected with the original purpose Item Original purpose Purpose connected with the original purpose 1 a *purpose of the Project another purpose of that taskforce. Wickenby taskforce 2 a purpose of a prescribed another purpose of that taskforce. taskforce 3 one of the purposes specified in the other of those purposes. column 3 of item 1 of the table in subsection 355-70(1) 4 one of the purposes specified in one of the other purposes specified in column 3 of item 6 of the table in column 3 of item 6 of that table. subsection 355-70(1) 28 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 355-180 Exception--on-disclosure to Ministers in relation to 2 statutory powers or functions 3 Section 355-155 does not apply if: 4 (a) the information was originally disclosed under an exception 5 in Subdivision 355-B for a purpose specified in that 6 exception (the original purpose); and 7 (b) the record is made for, or the disclosure is to, a Minister who 8 has a statutory power or function in relation to the original 9 purpose; and 10 (c) the record or disclosure is for the purpose of enabling the 11 Minister to: 12 (i) decide whether to exercise the power or perform the 13 function; or 14 (ii) exercise the power or perform the function. 15 Note: A defendant bears an evidential burden in relation to the matters in 16 this section: see subsection 13.3(3) of the Criminal Code. 17 355-185 Exception--on-disclosure in relation to IGIS 18 (1) Section 355-155 does not apply if: 19 (a) the entity is an *authorised ASIO officer; and 20 (b) the record is made for, or the disclosure is to, the 21 Inspector-General of Intelligence and Security holding office 22 under the Inspector-General of Intelligence and Security Act 23 1986 or a member of staff appointed to assist the 24 Inspector-General under that Act; and 25 (c) the record or disclosure is for the purpose of performing the 26 Inspector-General's, or the member of staff's, duties in 27 relation to ASIO or officers or employees of ASIO. 28 Note: A defendant bears an evidential burden in relation to the matters in 29 this subsection: see subsection 13.3(3) of the Criminal Code. 30 (2) Section 355-155 does not apply if: 31 (a) the entity is the Inspector-General of Intelligence and 32 Security holding office under the Inspector-General of 33 Intelligence and Security Act 1986 or a member of staff 34 appointed to assist the Inspector-General under that Act; and 35 (b) the information was acquired by the entity under 36 subsection (1) or this paragraph; and Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 29 [Page Break] Part 1 Main amendment 1 (c) the record or disclosure is for the purpose of performing the 2 Inspector-General's, or the officer's, duties in relation to 3 ASIO or officers or employees of ASIO. 4 Note: A defendant bears an evidential burden in relation to the matters in 5 this subsection: see subsection 13.3(3) of the Criminal Code. 6 355-190 Exception--on-disclosure in relation to ASIO 7 (1) Section 355-155 does not apply if: 8 (a) the entity is an *authorised ASIO officer; and 9 (b) the record is made for, or the disclosure is to, an officer of a 10 *law enforcement agency; and 11 (c) the record or disclosure is for the purpose of, or in connection 12 with: 13 (i) investigating a *serious offence; or 14 (ii) enforcing a law, the contravention of which is a serious 15 offence; or 16 (iii) the making, or proposed or possible making, of a 17 *proceeds of crime order. 18 Note: A defendant bears an evidential burden in relation to the matters in 19 this subsection: see subsection 13.3(3) of the Criminal Code. 20 (2) Section 355-155 does not apply if: 21 (a) the entity is an officer of a *law enforcement agency; and 22 (b) the information was acquired by the entity under 23 subsection (1) or this paragraph; and 24 (c) the record or disclosure is for the purpose of, or in connection 25 with: 26 (i) investigating a *serious offence; or 27 (ii) enforcing a law, the contravention of which is a serious 28 offence; or 29 (iii) the making, or proposed or possible making, of a 30 *proceeds of crime order. 31 Note: A defendant bears an evidential burden in relation to the matters in 32 this subsection: see subsection 13.3(3) of the Criminal Code. 33 355-195 Exception--on-disclosure by Royal Commissions 34 (1) Section 355-155 does not apply if: 30 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 (a) the entity is a member of a Royal Commission to which 2 column 2 of item 5 of the table in subsection 355-70(1) 3 relates; and 4 (b) the information was acquired by the entity under item 5 of 5 the table in subsection 355-70(1); and 6 (c) the record or disclosure is in accordance with section 6P of 7 the Royal Commissions Act 1902. 8 Note 1: A defendant bears an evidential burden in relation to the matters in 9 this subsection: see subsection 13.3(3) of the Criminal Code. 10 Note 2: Section 6P of the Royal Commissions Act 1902 sets out the 11 circumstances in which a Royal Commission covered by that Act may 12 disclose information it acquires in the course of its inquiry. 13 (2) Section 355-155 does not apply to particular information if the 14 information was disclosed under subsection (1). 15 Note: A defendant bears an evidential burden in relation to the matters in 16 this subsection: see subsection 13.3(3) of the Criminal Code. 17 355-200 Exception--records made in compliance with Australian 18 laws 19 Section 355-155 does not apply if the record is made in compliance 20 with a requirement of an *Australian law. 21 Example: The Australian Taxation Office obtains information about an entity 22 from a credit reporting agency by giving a notice under section 264 of 23 the Income Tax Assessment Act 1936. The agency is not committing 24 an offence under section 355-155 by making a record of the disclosure 25 in the entity's credit information file, as required by subsection 18K(5) 26 of the Privacy Act 1988. 27 Note: A defendant bears an evidential burden in relation to the matters in 28 this section: see subsection 13.3(3) of the Criminal Code. 29 355-205 Limits on on-disclosure to courts or tribunals 30 An entity is not to be required to disclose to a court or tribunal 31 *protected information that was acquired by the entity under 32 Subdivision 355-B or this Subdivision, except where it is necessary 33 to do so for the purpose of carrying into effect the provisions of a 34 *taxation law. 35 Note: See also section 8ZK of this Act (about protection of witnesses). Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 31 [Page Break] Part 1 Main amendment 1 355-210 Limits on on-disclosure to Ministers and Parliament 2 (1) Sections 355-170, 355-180 and 355-195 are the only exceptions to 3 the prohibition in section 355-155 on which an entity who has 4 acquired *protected information (otherwise than as a *taxation 5 officer) can rely in making a record of the information for, or 6 disclosing the information to, a Minister, a House of the Parliament 7 or a committee of one or both Houses of the Parliament. 8 Note: Disclosures that are not prohibited by section 355-155 are not affected 9 by this subsection. For example, an entity may disclose information to 10 a Minister if the Minister is the entity to whom the information relates, 11 or is another entity's agent in relation to the information. 12 (2) Subsection (1) has effect despite any power, privilege or immunity 13 of either House of the Parliament, of the members of either House 14 of the Parliament or the committees of either or both Houses of the 15 Parliament, except to the extent that those powers, privileges or 16 immunities can be invoked to compel the disclosure of *protected 17 information. 18 (3) However, nothing in this Subdivision affects the law relating to the 19 powers, privileges or immunities of either House of the Parliament, 20 of the members of either House of the Parliament or of the 21 committees of either or both Houses of the Parliament in relation to 22 records or disclosures made of particular *protected information if 23 the information has been disclosed in accordance with 24 section 355-45, 355-55, 355-170, 355-180 or 355-195. 25 Note: A reference in subsection (3) to members of either House of the 26 Parliament includes a reference to Ministers. 27 Subdivision 355-D--Disclosure of protected information that 28 has been unlawfully acquired 29 Guide to Subdivision 355-D 30 355-260 What this Subdivision is about 31 The disclosure of protected tax information that has been 32 unlawfully acquired is prohibited. 33 Table of sections 32 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 Operative provisions 2 355-265 Offence--disclosure of protected information acquired in breach of a 3 taxation law 4 355-270 Exception--disclosure of publicly available information 5 355-275 Exception--disclosure in relation to a taxation law 6 355-280 Limits on disclosure to courts and tribunals 7 Operative provisions 8 355-265 Offence--disclosure of protected information acquired in 9 breach of a taxation law 10 An entity commits an offence if: 11 (a) the entity: 12 (i) makes a record of information; or 13 (ii) discloses information to another entity (other than the 14 entity to whom the information relates or that entity's 15 agent in relation to the information) or to a court or 16 tribunal; and 17 (b) the information is *protected information; and 18 (c) the information was acquired by the entity in breach of a 19 provision of a *taxation law (including this provision); and 20 (d) the information was not acquired by the entity as a *taxation 21 officer. 22 Penalty: Imprisonment for 2 years. 23 355-270 Exception--disclosure of publicly available information 24 Section 355-265 does not apply if the information was already 25 available to the public (otherwise than as a result of a 26 contravention of that section, or section 355-25 or 355-155). 27 Note: A defendant bears an evidential burden in relation to the matters in 28 this section: see subsection 13.3(3) of the Criminal Code. 29 355-275 Exception--disclosure in relation to a taxation law 30 Section 355-265 does not apply: 31 (a) to the extent that the entity's actions are required or permitted 32 by a *taxation law or reasonably necessary in order to comply 33 with an obligation imposed by a taxation law; or Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 33 [Page Break] Part 1 Main amendment 1 (b) if the record was made for or the information was disclosed: 2 (i) to a *taxation officer; and 3 (ii) for a purpose connected with administering a *taxation 4 law. 5 Note: A defendant bears an evidential burden in relation to the matters in 6 this section: see subsection 13.3(3) of the Criminal Code. 7 355-280 Limits on disclosure to courts and tribunals 8 An entity is not to be required to disclose to a court or tribunal 9 *protected information that was acquired by the entity under this 10 Subdivision, except where it is necessary to do so for the purpose 11 of carrying into effect the provisions of a *taxation law. 12 Note: See also section 8ZK of this Act (about protection of witnesses). 13 Subdivision 355-E--Other matters 14 Guide to Subdivision 355-E 15 355-320 What this Subdivision is about 16 The Commissioner may require a taxation officer to make an oath 17 of affirmation to protect information. 18 The Federal Court has power to grant an injunction restraining an 19 entity from engaging in conduct that would constitute an offence 20 against this Division. 21 Table of sections 22 Operative provisions 23 355-325 Oath or affirmation to protect information 24 355-330 Injunctions to prevent contravention of non-disclosure provisions 34 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Main amendment Part 1 1 Operative provisions 2 355-325 Oath or affirmation to protect information 3 (1) A *taxation officer must, if and when required by the 4 Commissioner to do so, make an oath or affirmation to protect 5 information in accordance with this Division. 6 (2) The Commissioner may determine, in writing: 7 (a) the form of the oath or affirmation; and 8 (b) the manner in which the oath or affirmation must be made. 9 355-330 Injunctions to prevent contravention of non-disclosure 10 provisions 11 Injunctions 12 (1) If an entity has engaged, is engaging or is proposing to engage in 13 any conduct that constituted, constitutes or would constitute an 14 offence against this Division, the Federal Court of Australia may, 15 on the application of the Commissioner, grant an injunction: 16 (a) restraining the entity from engaging in the conduct; and 17 (b) if in the court's opinion it is desirable to do so--requiring the 18 entity to do any act or thing. 19 Interim injunctions 20 (2) If an application is made to the court for an injunction under 21 subsection (1), the court may, before considering the application, 22 grant an interim injunction restraining an entity from engaging in 23 conduct of the kind referred to in that subsection pending the 24 determination of the application. 25 Discharge or variation of injunctions 26 (3) The court may discharge or vary an injunction granted under this 27 section. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 35 [Page Break] Part 1 Main amendment 1 Exercise of power to grant injunctions 2 (4) If an application is made to the court for the grant of an injunction 3 restraining an entity from engaging in conduct of a particular kind, 4 the power of the court to grant the injunction may be exercised: 5 (a) if the court is satisfied that the entity has engaged in conduct 6 of that kind--whether or not it appears to the court that the 7 entity intends to engage again, or to continue to engage, in 8 conduct of that kind; or 9 (b) if it appears to the court that, in the event that an injunction is 10 not granted, it is likely that the entity will engage in conduct 11 of that kind--whether or not the entity has previously 12 engaged in conduct of that kind and whether or not there is 13 an imminent danger of substantial damage to any other entity 14 if the entity engages in conduct of that kind. 15 (5) The power of the court to grant an injunction requiring an entity to 16 do a particular act or thing may be exercised: 17 (a) if the court is satisfied that the entity has refused or failed to 18 do that act or thing--whether or not it appears to the court 19 that the entity intends to refuse or fail again, or to continue to 20 refuse or fail, to do that act or thing; or 21 (b) if it appears to the court that, in the event that an injunction is 22 not granted, it is likely that the entity will refuse or fail to do 23 that act or thing--whether or not the entity has previously 24 refused or failed to do that act or thing and whether or not 25 there is an imminent danger of substantial damage to any 26 other entity if the entity refuses or fails to do that act or thing. 27 No undertakings as to damages 28 (6) If the Commissioner makes an application to the court for the grant 29 of an injunction under this section, the court must not require the 30 Commissioner or any other entity, as a condition of the granting of 31 an interim injunction, to give any undertakings as to damages. 32 Other powers of the court unaffected 33 (7) The powers conferred on the court under this section are in 34 addition to, and not in derogation of, any other powers of the court, 35 whether conferred by this Act or otherwise. 36 36 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Application of amendment Part 2 1 Part 2--Application of amendment 2 2 Application of amendment 3 The amendment made by item 1 of this Schedule applies to records and 4 disclosures of information made on or after the commencement of this 5 Schedule (whenever the information was acquired). 6 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 37 [Page Break] Part 1 Amendments 1 Schedule 2--Consequential amendments 2 Part 1--Amendments 3 Administrative Decisions (Judicial Review) Act 1977 4 1 Paragraph (f) of Schedule 1 5 Repeal the paragraph. 6 A New Tax System (Australian Business Number) Act 1999 7 2 Section 41 (paragraph (c) of the definition of protected 8 information) 9 After "obtained under", insert ", or in relation to,". 10 Anti-Money Laundering and Counter-Terrorism Financing 11 Act 2006 12 3 Subsection 125(3) 13 Repeal the subsection, substitute: 14 Application of Division 355 in Schedule 1 to the Taxation 15 Administration Act 1953 16 (3) Division 355 in Schedule 1 to the Taxation Administration Act 17 1953 applies in relation to AUSTRAC information obtained by the 18 Commissioner of Taxation or a taxation officer under 19 subsection (1) or (2) of this section as if a reference in that 20 Division to a taxation law included a reference to this Act or the 21 Financial Transaction Reports Act 1988. 22 Note: Division 355 in Schedule 1 to the Taxation Administration Act 1953 23 deals with confidentiality of taxation information. 24 4 Subsection 125(4) 25 Omit "Section 3C of", substitute "Division 355 in Schedule 1 to". 38 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Australian Crime Commission Act 2002 2 5 At the end of subsection 19A(5) 3 Add: 4 Note: If the information is protected information (within the meaning of 5 section 355-30 in Schedule 1 to the Taxation Administration Act 6 1953), the officer or person may decline to disclose that information 7 unless an exception in Division 355 in that Schedule covers the 8 disclosure. 9 6 At the end of subsection 20(4) 10 Add: 11 Note: If the information is protected information (within the meaning of 12 section 355-30 in Schedule 1 to the Taxation Administration Act 13 1953), the officer or person may decline to disclose that information 14 unless an exception in Division 355 in that Schedule covers the 15 disclosure. 16 Australian Securities and Investments Commission Act 2001 17 7 Subsection 127(1AA) 18 Repeal the subsection. 19 Crimes (Taxation Offences) Act 1980 20 8 Section 4 21 Repeal the section, substitute: 22 4 Secrecy 23 Division 355 in Schedule 1 to the Taxation Administration Act 24 1953 has effect as if this Act were part of that Act. 25 Customs Administration Act 1985 26 9 Section 16A 27 Repeal the section. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 39 [Page Break] Part 1 Amendments 1 Development Allowance Authority Act 1992 2 10 Section 93AA (definition of State taxation officer 3 disclosure provision) 4 Repeal the definition. 5 11 Paragraph 108(c) 6 Repeal the paragraph. 7 12 After section 114 8 Insert: 9 114A Disclosure of commercial-in-confidence information obtained 10 in breach of this Act 11 (1) A person commits an offence if the person: 12 (a) makes a record of, discloses or otherwise makes use of 13 information; and 14 (b) the information is commercial-in-confidence information for 15 the purposes of section 114; and 16 (c) the information was disclosed to or obtained by the person in 17 breach of section 114; and 18 (d) the information was not disclosed to or obtained by the 19 person because of performing duties or functions under this 20 Act. 21 Penalty: Imprisonment for 2 years. 22 (2) Subsection (1) does not apply: 23 (a) to the extent that the person's actions are required or 24 permitted by this Act or reasonably necessary in order to 25 comply with an obligation imposed by this Act; or 26 (b) to a disclosure if the disclosure is: 27 (i) to the DAA or a person who is performing duties or 28 functions under this Act; and 29 (ii) for a purpose connected with administering this Act. 30 Note: A defendant bears an evidential burden in relation to the matters in 31 this subsection: see subsection 13.3(3) of the Criminal Code. 40 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 (3) Except where it is necessary to do so for the purpose of carrying 2 into effect the provisions of this Act, a person must not be required 3 to disclose to a court or tribunal a matter or thing with respect to 4 information in relation to which subsection (1) applies. 5 13 Paragraph 118(b) 6 Repeal the paragraph. 7 Energy Grants (Cleaner Fuels) Scheme Act 2004 8 14 Section 3 (at the end of the note) 9 Add "This means, for example, that people who acquire information 10 under this Act are subject to the confidentiality obligations and 11 exceptions in Division 355 in Schedule 1 to the Taxation Administration 12 Act 1953." 13 Energy Grants (Credits) Scheme Act 2003 14 15 At the end of section 3 15 Add: 16 Note: An effect of this provision is that people who acquire information 17 under this Act are subject to the confidentiality obligations and 18 exceptions in Division 355 in Schedule 1 to the Taxation 19 Administration Act 1953. 20 Excise Act 1901 21 16 At the end of section 7 22 Add: 23 Note: An effect of this provision is that people who acquire information 24 under this Act are subject to the confidentiality obligations and 25 exceptions in Division 355 in Schedule 1 to the Taxation 26 Administration Act 1953. 27 17 Section 159 28 Repeal the section. 29 First Home Saver Accounts Act 2008 30 18 At the end of subsection 3(1) Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 41 [Page Break] Part 1 Amendments 1 Add: 2 Note: An effect of this subsection is that people who acquire information 3 under the specified provisions are subject to the confidentiality 4 obligations and exceptions in Division 355 in Schedule 1 to the 5 Taxation Administration Act 1953. 6 19 Section 18 (definition of protected information) 7 Repeal the definition. 8 20 Section 70 9 Repeal the section. 10 Franchise Fees Windfall Tax (Collection) Act 1997 11 21 At the end of section 5 12 Add: 13 Note: An effect of this provision is that people who acquire information 14 under this Act are subject to the confidentiality obligations and 15 exceptions in Division 355 in Schedule 1 to the Taxation 16 Administration Act 1953. 17 Freedom of Information Act 1982 18 22 Schedule 3 19 Omit "Crimes (Taxation Offences) Act 1980, subsections 4(1A), (1) and 20 (1AA)", substitute "Crimes (Taxation Offences) Act 1980, section 4". 21 23 Schedule 3 22 Omit "Fringe Benefits Tax Assessment Act 1986, subsection 5(3)". 23 24 Schedule 3 24 Omit "Income Tax Assessment Act 1936, subsections 16(2), (4F), 25 (4FA), (4JB) and (5C)". 26 25 Schedule 3 27 Omit "Petroleum Resource Rent Tax Assessment Act 1987, subsection 28 17(3)". 29 26 Schedule 3 42 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Omit "Taxation Administration Act 1953, section 355-5 in Schedule 1", 2 substitute "Taxation Administration Act 1953, sections 355-25, 355-155 3 and 355-265 in Schedule 1". 4 27 Schedule 3 5 Omit "Taxation Administration Act 1953, subsections 3C(2), 3G(6) and 6 (9) and 3H(5) and (8), paragraph 8WB(1)(c) and subsection 8XB(1)", 7 substitute "Taxation Administration Act 1953, paragraph 8WB(1)(c)". 8 28 Schedule 3 9 Omit "Taxation (Interest on Overpayments and Early Payments) Act 10 1983, subsection 8(2)". 11 Fringe Benefits Tax Assessment Act 1986 12 29 At the end of section 3 13 Add: 14 Note: An effect of this provision is that people who acquire information 15 under this Act are subject to the confidentiality obligations and 16 exceptions in Division 355 in Schedule 1 to the Taxation 17 Administration Act 1953. 18 30 Section 5 19 Repeal the section. 20 Income Tax Assessment Act 1936 21 31 At the end of section 8 22 Add: 23 Note: An effect of this provision is that people who acquire information 24 under this Act are subject to the confidentiality obligations and 25 exceptions in Division 355 in Schedule 1 to the Taxation 26 Administration Act 1953. 27 32 Sections 16 and 16A 28 Repeal the sections. 29 33 Paragraph 202(n) 30 Repeal the paragraph. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 43 [Page Break] Part 1 Amendments 1 Income Tax Assessment Act 1997 2 34 At the end of section 1-7 3 Add: 4 Note: An effect of this provision is that people who acquire information 5 under this Act are subject to the confidentiality obligations and 6 exceptions in Division 355 in Schedule 1 to the Taxation 7 Administration Act 1953. 8 35 Section 11-55 (table item headed "social security or like 9 payments") 10 Repeal the item. 11 36 Subsection 30-229(5) 12 Repeal the subsection. 13 37 Section 59-5 14 Repeal the section. 15 38 Sections 396-95 and 396-100 16 Repeal the sections. 17 39 Subsection 995-1(1) 18 Insert: 19 authorised ASIO officer has the meaning given by section 355-70 20 in Schedule 1 to the Taxation Administration Act 1953. 21 40 Subsection 995-1(1) 22 Insert: 23 authorised law enforcement agency officer has the meaning given 24 by section 355-70 in Schedule 1 to the Taxation Administration Act 25 1953. 26 41 Subsection 995-1(1) 27 Insert: 28 law enforcement agency has the meaning given by section 355-70 29 in Schedule 1 to the Taxation Administration Act 1953. 44 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 42 Subsection 995-1(1) 2 Insert: 3 proceeds of crime order has the meaning given by section 355-70 4 in Schedule 1 to the Taxation Administration Act 1953. 5 43 Subsection 995-1(1) 6 Insert: 7 Project Wickenby officer has the meaning given by section 355-70 8 in Schedule 1 to the Taxation Administration Act 1953. 9 44 Subsection 995-1(1) 10 Insert: 11 Project Wickenby taskforce agency has the meaning given by 12 section 355-70 in Schedule 1 to the Taxation Administration Act 13 1953. 14 45 Subsection 995-1(1) 15 Insert: 16 Project Wickenby taskforce supporting agency has the meaning 17 given by section 355-70 in Schedule 1 to the Taxation 18 Administration Act 1953. 19 46 Subsection 995-1(1) 20 Insert: 21 protected information has the meaning given by section 355-30 in 22 Schedule 1 to the Taxation Administration Act 1953. 23 47 Subsection 995-1(1) 24 Insert: 25 purposes of the Project Wickenby taskforce has the meaning given 26 by section 355-70 in Schedule 1 to the Taxation Administration Act 27 1953. 28 48 Subsection 995-1(1) 29 Insert: Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 45 [Page Break] Part 1 Amendments 1 serious offence has the meaning given by section 355-70 in 2 Schedule 1 to the Taxation Administration Act 1953. 3 49 Subsection 995-1(1) 4 Insert: 5 taskforce officer of a prescribed taskforce has the meaning given 6 by section 355-70 in Schedule 1 to the Taxation Administration Act 7 1953. 8 50 Subsection 995-1(1) (paragraph (b) of the definition of 9 taxation law) 10 Omit "regulations", substitute "legislative instruments made". 11 51 Subsection 995-1(1) 12 Insert: 13 taxation officer has the meaning given by section 355-30 in 14 Schedule 1 to the Taxation Administration Act 1953. 15 Income Tax (Transitional Provisions) Act 1997 16 52 At the end of section 1-7 17 Add: 18 Note: An effect of this provision is that people who acquire information 19 under this Act are subject to the confidentiality obligations and 20 exceptions in Division 355 in Schedule 1 to the Taxation 21 Administration Act 1953. 22 Inspector-General of Intelligence and Security Act 1986 23 53 Subsection 22(3) 24 Omit "tax law (within the meaning of section 3E of the Taxation 25 Administration Act 1953)", substitute "taxation law (within the meaning 26 of the Income Tax Assessment Act 1997)". 27 54 Subsection 22(3) (note) 28 Omit "Section 3EC of", substitute "section 355-185 in Schedule 1 to". 29 55 Section 25A (note) 46 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Omit "Section 3EC of", substitute "Subdivision 355-C in Schedule 1 2 to". 3 International Tax Agreements Act 1953 4 56 At the end of subsection 4(1) 5 Add: 6 Note: An effect of this provision is that people who acquire information 7 under this Act are subject to the confidentiality obligations and 8 exceptions in Division 355 in Schedule 1 to the Taxation 9 Administration Act 1953. 10 57 Subsection 23(2) 11 Repeal the subsection. 12 58 Subsection 23(3) 13 Omit "Subsections (1) and (2) have", substitute "Subsection (1) has". 14 Petroleum Resource Rent Tax Assessment Act 1987 15 59 At the end of section 15 16 Add: 17 Note: An effect of this provision is that people who acquire information 18 under this Act are subject to the confidentiality obligations and 19 exceptions in Division 355 in Schedule 1 to the Taxation 20 Administration Act 1953. 21 60 Sections 17 and 18 22 Repeal the sections. 23 Pooled Development Funds Act 1992 24 61 Subsection 71(3) 25 Omit all the words after "for the purposes of", substitute "Division 355 26 in Schedule 1 to the Taxation Administration Act 1953, to be protected 27 information within the meaning of that Act". Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 47 [Page Break] Part 1 Amendments 1 Privacy Act 1988 2 62 Subsection 17(4) 3 Repeal the subsection. 4 63 Schedule 2 5 Repeal the Schedule. 6 Product Grants and Benefits Administration Act 2000 7 64 Section 7 (at the end of the note) 8 Add "This means, for example, that people who acquire information 9 under this Act are subject to the confidentiality obligations and 10 exceptions in Division 355 in Schedule 1 to the Taxation Administration 11 Act 1953.". 12 65 Section 47 13 Repeal the section. 14 Product Stewardship (Oil) Act 2000 15 66 Section 7 (at the end of the note) 16 Add "This means, for example, that people who acquire information 17 under this Act are subject to the confidentiality obligations and 18 exceptions in Division 355 in Schedule 1 to the Taxation Administration 19 Act 1953.". 20 Retirement Savings Accounts Act 1997 21 67 At the end of subsection 3(1) 22 Add: 23 Note: An effect of paragraph (e) is that people who acquire information 24 under Divisions 2 and 4A of Part 11 are subject to the confidentiality 25 obligations and exceptions in Division 355 in Schedule 1 to the 26 Taxation Administration Act 1953. 27 68 Section 16 (definition of taxation officer) 28 Repeal the definition. 48 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Small Superannuation Accounts Act 1995 2 69 At the end of section 6 3 Add: 4 Note: An effect of this provision is that people who acquire information 5 under this Act are subject to the confidentiality obligations and 6 exceptions in Division 355 in Schedule 1 to the Taxation 7 Administration Act 1953. 8 Superannuation Contributions Tax (Assessment and 9 Collection) Act 1997 10 70 At the end of section 30 11 Add: 12 Note: An effect of this provision is that people who acquire information 13 under this Act are subject to the confidentiality obligations and 14 exceptions in Division 355 in Schedule 1 to the Taxation 15 Administration Act 1953. 16 71 Section 32 17 Repeal the section. 18 Superannuation Contributions Tax (Members of 19 Constitutionally Protected Superannuation Funds) 20 Assessment and Collection Act 1997 21 72 At the end of section 26 22 Add: 23 Note: An effect of this provision is that people who acquire information 24 under this Act are subject to the confidentiality obligations and 25 exceptions in Division 355 in Schedule 1 to the Taxation 26 Administration Act 1953. 27 73 Section 28 28 Repeal the section. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 49 [Page Break] Part 1 Amendments 1 Superannuation (Government Co-contribution for Low 2 Income Earners) Act 2003 3 74 At the end of section 46 4 Add: 5 Note: An effect of this provision is that people who acquire information 6 under this Act are subject to the confidentiality obligations and 7 exceptions in Division 355 in Schedule 1 to the Taxation 8 Administration Act 1953. 9 75 Section 53 10 Repeal the section. 11 76 Section 56 (definition of Deputy Commissioner) 12 Repeal the definition. 13 77 Section 56 (definition of protected document) 14 Repeal the definition. 15 78 Section 56 (definition of protected information) 16 Repeal the definition. 17 79 Section 56 (definition of Second Commissioner) 18 Repeal the definition. 19 Superannuation Guarantee (Administration) Act 1992 20 80 Subsection 6(1) (definition of taxation officer) 21 Repeal the definition. 22 81 At the end of section 43 23 Add: 24 Note: An effect of this provision is that people who acquire information 25 under this Act are subject to the confidentiality obligations and 26 exceptions in Division 355 in Schedule 1 to the Taxation 27 Administration Act 1953. 28 82 Sections 45 and 45A 29 Repeal the sections. 50 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Superannuation Industry (Supervision) Act 1993 2 83 At the end of subsection 6(1) 3 Add: 4 Note: An effect of paragraphs (e), (f) and (g) is that people who acquire 5 information under those provisions (to the extent that they relate to 6 self-managed superannuation funds) are subject to the confidentiality 7 obligations and exceptions in Division 355 in Schedule 1 to the 8 Taxation Administration Act 1953. 9 84 Subsection 131A(1) (note) 10 Omit all the words after "APRA is the Regulator)", substitute "or 11 Division 355 in Schedule 1 to the Taxation Administration Act 1953 (if 12 the Commissioner of Taxation is the Regulator). In particular, see 13 paragraph (c) of the definition of officer in subsection (1), and 14 subsections (2), (9) and (10), of section 56 of the Australian Prudential 15 Regulation Authority Act 1998 and sections 355-15 and 355-25 in 16 Schedule 1 to the Taxation Administration Act 1953". 17 85 Division 2 of Part 24B 18 Repeal the Division. 19 Superannuation (Self Managed Superannuation Funds) 20 Taxation Act 1987 21 86 At the end of section 9 22 Add: 23 Note: An effect of this provision is that people who acquire information 24 under this Act are subject to the confidentiality obligations and 25 exceptions in Division 355 in Schedule 1 to the Taxation 26 Administration Act 1953. 27 Superannuation (Unclaimed Money and Lost Members) Act 28 1999 29 87 Section 8 (definition of court) 30 Repeal the definition. 31 88 Section 8 (definition of protected document) 32 Repeal the definition. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 51 [Page Break] Part 1 Amendments 1 89 Section 8 (definition of protected information) 2 Repeal the definition. 3 90 Part 6 4 Repeal the Part. 5 91 At the end of section 40 6 Add: 7 Note: An effect of this provision is that people who acquire information 8 under this Act are subject to the confidentiality obligations and 9 exceptions in Division 355 in Schedule 1 to the Taxation 10 Administration Act 1953. 11 Tax Agent Services Act 2009 12 92 Subsection 60-130(2) (including the note) 13 Repeal the subsection, substitute: 14 (2) The *Chair must also set out in the report, in relation to each 15 general category of offence and in relation to each *law 16 enforcement agency: 17 (a) the number of occasions (if any) during the year on which the 18 Board was requested by, or on behalf of, the head of the 19 agency to disclose information under subsection 70-40(4) to 20 *authorised law enforcement agency officers; and 21 (b) the number of occasions (if any) during the year on which 22 information was disclosed under that subsection to authorised 23 law enforcement agency officers. 24 93 Sections 70-35, 70-40 and 70-45 25 Repeal the sections, substitute: 26 70-35 Official information not to be disclosed 27 Offence--recording or disclosing official information 28 (1) A person commits an offence if: 29 (a) the person: 30 (i) is or has been a *Board member or a member of a 31 *committee; or 52 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 (ii) is or has been an APS employee whose services were 2 made available to the Board by the Commissioner; or 3 (iii) is or has been a person appointed or employed by, or a 4 provider of services for, the Commonwealth; and 5 (b) the person: 6 (i) makes a record of information; or 7 (ii) discloses information to another person (other than the 8 person to whom the information relates or that person's 9 *agent in relation to the information) or to a court or 10 tribunal; and 11 (c) the information is *official information; and 12 (d) the information was acquired by the first-mentioned person 13 in the course of, or because of, his or her duties under or in 14 relation to this Act or the regulations. 15 Penalty: Imprisonment for 2 years. 16 Consent is not a defence 17 (2) It is not a defence to a prosecution for an offence against 18 subsection (1) that the entity to whom the information relates has 19 consented to: 20 (a) the making of the record; or 21 (b) the disclosure of the information. 22 Limits on disclosure to courts and tribunals 23 (3) A person mentioned in paragraph (1)(a) is not required to disclose 24 to a court or tribunal *official information that was acquired by the 25 person in the course of, or because of, his or her duties under or in 26 relation to this Act or the regulations except if it is necessary to do 27 so for the purpose of carrying into effect the provisions of this Act 28 or the regulations. 29 70-40 Exceptions to the prohibition on disclosure of official 30 information 31 Disclosure in the performance of duties 32 (1) Subsection 70-35(1) does not apply if the record or disclosure is 33 made in performing the person's duties under or in relation to this 34 Act or the regulations. Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 53 [Page Break] Part 1 Amendments 1 Note: A defendant bears an evidential burden in relation to the matters in 2 subsection (1): see subsection 13.3(3) of the Criminal Code. 3 Disclosure of publicly available information 4 (2) Subsection 70-35(1) does not apply if the information was already 5 available to the public (otherwise than as a result of a 6 contravention of subsection 70-35(1) or 70-45(1)). 7 Note: A defendant bears an evidential burden in relation to the matters in 8 subsection (2): see subsection 13.3(3) of the Criminal Code. 9 Disclosures to the Commissioner of Taxation 10 (3) Subsection 70-35(1) does not apply if the record or disclosure: 11 (a) is to the Commissioner; and 12 (b) is for the purpose of: 13 (i) investigating a *taxation offence; or 14 (ii) enforcing a law, the contravention of which is a taxation 15 offence; or 16 (iii) investigating the contravention of, or enforcing a 17 provision of, a *taxation law that imposes a civil 18 penalty; or 19 (iv) the making, or proposed or possible making, of a 20 *proceeds of crime order relating to a taxation offence. 21 Note: A defendant bears an evidential burden in relation to the matters in 22 subsection (3): see subsection 13.3(3) of the Criminal Code. 23 Disclosure in relation to serious offences and proceeds of crime 24 orders 25 (4) Subsection 70-35(1) does not apply if: 26 (a) the record is made for, or the disclosure is to, an *authorised 27 law enforcement agency officer; and 28 (b) the record or disclosure is for the purpose of: 29 (i) investigating a *serious offence; or 30 (ii) enforcing a law, the contravention of which is a serious 31 offence; or 32 (iii) the making, or proposed or possible making, of a 33 *proceeds of crime order. 34 Note: A defendant bears an evidential burden in relation to the matters in 35 subsection (4): see subsection 13.3(3) of the Criminal Code. 54 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 70-45 On-disclosure of official information 2 Offence--on-disclosure of information 3 (1) A person commits an offence if: 4 (a) the person: 5 (i) makes a record of information; or 6 (ii) discloses information to another person (other than a 7 person to whom the information relates or the person's 8 *agent in relation to the information) or to a court or 9 tribunal; and 10 (b) the information was acquired by the first-mentioned person 11 under an exception in section 70-40 or in this section; and 12 (c) the first-mentioned person did not acquire the information in 13 the course of, or because of, his or her duties under or in 14 relation to this Act or the regulations. 15 Penalty: Imprisonment for 2 years. 16 Consent is not a defence 17 (2) It is not a defence to a prosecution for an offence against 18 subsection (1) that the entity to whom the information relates has 19 consented to: 20 (a) the making of the record; or 21 (b) the disclosure of the information. 22 Exceptions 23 (3) Subsection (1) does not apply if the information was already 24 available to the public (otherwise than as a result of a 25 contravention of subsection (1) or 70-35(1)). 26 Note: A defendant bears an evidential burden in relation to the matters in 27 subsection (3): see subsection 13.3(3) of the Criminal Code. 28 (4) Subsection (1) does not apply if: 29 (a) the information was originally disclosed under an exception 30 in section 70-40 for a purpose specified in that exception (the 31 original purpose); and 32 (b) the information was acquired by the person under this section 33 or an exception in section 70-40; and Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 55 [Page Break] Part 1 Amendments 1 (c) the record or disclosure is made by the person for the original 2 purpose, or in connection with the original purpose. 3 Note: A defendant bears an evidential burden in relation to the matters in 4 subsection (4): see subsection 13.3(3) of the Criminal Code. 5 (5) Without limiting subsection (4), a record or disclosure is made by 6 the person in connection with the original purpose if the record or 7 disclosure is for purposes of criminal, civil or administrative 8 proceedings (including merits review or judicial review) that are 9 related to the original purpose. 10 Limit on on-disclosure to courts or tribunals 11 (6) A person is not to be required to disclose to a court or tribunal 12 information that was acquired by the person under this section, 13 except if it is necessary to do so for the purpose of carrying into 14 effect the provisions of this Act or the regulations. 15 94 Subsection 90-1(1) 16 Insert: 17 official information means information that: 18 (a) was disclosed or obtained under or for the purposes of this 19 Act; and 20 (b) relates to the affairs of a person; and 21 (c) identifies, or is reasonably capable of being used to identify, 22 the person. 23 95 Subsection 90-1(1) (definition of proceeds of crime order) 24 Repeal the definition. 25 Taxation Administration Act 1953 26 96 Subsection 2(1) (definition of ASIO officer) 27 Repeal the definition. 28 97 Subsection 2(1) (definition of authorised ASIO officer) 29 Repeal the definition. 30 98 Subsection 2(1) (definition of authorised law enforcement 31 agency officer) 56 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 Repeal the definition. 2 99 Subsection 2(1) (definition of authorised Royal 3 Commission officer) 4 Repeal the definition. 5 100 Subsection 2(1) (definition of Chairperson) 6 Repeal the definition. 7 101 Subsection 2(1) (definition of eligible Royal Commission) 8 Repeal the definition. 9 102 Subsection 2(1) (definition of head) 10 Repeal the definition. 11 103 Subsection 2(1) (definition of IGIS officer) 12 Repeal the definition. 13 104 Subsection 2(1) (definition of Inspector-General) 14 Repeal the definition. 15 105 Subsection 2(1) (definition of law enforcement agency) 16 Repeal the definition. 17 106 Subsection 2(1) (definition of official) 18 Repeal the definition. 19 107 At the end of section 3A 20 Add: 21 Note: An effect of this provision is that people who acquire information 22 under this Act are subject to the confidentiality obligations and 23 exceptions in Division 355 in Schedule 1. 24 108 Paragraphs 3B(1AA)(b) to (f) 25 Repeal the paragraphs, substitute: 26 (b) set out, in relation to each general category of offence and in 27 relation to each law enforcement agency (within the meaning 28 of the Income Tax Assessment Act 1997): Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 57 [Page Break] Part 1 Amendments 1 (i) the number of occasions (if any) during the year on 2 which the Commissioner was requested by, or on behalf 3 of, the head of the agency to disclose information under 4 subsection 355-70(1) in Schedule 1 to authorised law 5 enforcement agency officers (within the meaning of that 6 Act) representing the agency; and 7 (ii) the number of occasions (if any) during the year on 8 which information was disclosed under that subsection 9 to authorised law enforcement agency officers; and 10 (c) set out, in relation to each general category of offence and in 11 relation to each Royal Commission or other body mentioned 12 in column 2 of table item 6 in subsection 355-70(1) in 13 Schedule 1: 14 (i) the number of occasions (if any) during the year on 15 which the Commissioner was requested by the 16 Commission or body to disclose information under 17 subsection 355-70(1) in Schedule 1 to the Commission 18 or body; and 19 (ii) the number of occasions (if any) during the year on 20 which information was disclosed under that subsection 21 to the Commission or body; and 22 (d) set out, in relation to ASIO: 23 (i) the number of occasions (if any) during the year on 24 which the Commissioner was requested by, or on behalf 25 of, the Director-General of Security to disclose 26 information under subsection 355-70(1) to an authorised 27 ASIO officer (within the meaning of the Income Tax 28 Assessment Act 1997); and 29 (ii) the number of occasions (if any) during the year on 30 which information was disclosed under that subsection 31 to an authorised ASIO officer; and 32 (e) set out: 33 (i) the number of occasions (if any) during the year on 34 which the Commissioner or a taxation officer was 35 requested to disclose documents under subsection 36 355-70(1) in Schedule 1 in relation to a purpose of the 37 Project Wickenby taskforce; and 38 (ii) the number of occasions (if any) during the year on 39 which the Commissioner or a taxation officer disclosed 40 documents under that subsection; and 58 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Amendments Part 1 1 (f) set out, in relation to a taskforce that has been prescribed for 2 the purposes of subsection 355-70(1) in Schedule 1: 3 (i) the number of occasions (if any) during the year on 4 which the Commissioner or a taxation officer was 5 requested to disclose documents under subsection 6 355-70(1) in relation to a purpose of the taskforce; and 7 (ii) the number of occasions (if any) during the year on 8 which the Commissioner or a taxation officer disclosed 9 documents under that subsection. 10 109 Subsection 3B(1B) 11 Omit "13J,". 12 110 Sections 3C to 3H 13 Repeal the sections. 14 111 Paragraph 8WA(1AA)(b) 15 Omit ", (m) or (n)", substitute "or (m)". 16 112 Paragraphs 8WB(1A)(a) and (b) 17 Omit "(n),". 18 113 Section 8XB 19 Repeal the section. 20 114 Section 13H 21 Repeal the section. 22 115 Division 3 of Part IIIA 23 Repeal the Division. 24 116 Sections 17B and 17C 25 Repeal the sections. 26 117 Subsection 426-65(4) in Schedule 1 27 Omit all the words after "contravene", substitute "section 355-25 or 28 355-155". Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 59 [Page Break] Part 1 Amendments 1 Taxation (Interest on Overpayments and Early Payments) 2 Act 1983 3 118 At the end of section 4 4 Add: 5 Note: An effect of this provision is that people who acquire information 6 under this Act are subject to the confidentiality obligations and 7 exceptions in Division 355 in Schedule 1. 8 119 Section 8 9 Repeal the section. 10 Termination Payments Tax (Assessment and Collection) Act 11 1997 12 120 At the end of section 21 13 Add: 14 Note: An effect of this provision is that people who acquire information 15 under this Act are subject to the confidentiality obligations and 16 exceptions in Division 355 in Schedule 1. 17 121 Section 23 18 Repeal the section. 19 Trust Recoupment Tax Assessment Act 1985 20 122 Subsection 4(4) 21 Omit "16 of the Assessment Act or section 3C", substitute "355-25 or 22 355-155 in Schedule 1". 23 60 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] Application, transitional and savings provisions Part 2 1 Part 2--Application, transitional and savings 2 provisions 3 123 Application of amendments 4 (1) The amendments made by items 3, 4 and 93 of this Schedule apply to 5 records and disclosures made on or after the commencement of those 6 items (whenever the information was obtained). 7 (2) The amendment made by item 12 of this Schedule applies to records, 8 disclosures and uses made on or after the commencement of that item 9 (whenever the information was obtained). 10 (3) The amendment made by item 26 of this Schedule applies to exempt 11 documents on or after the commencement of that item, whether the 12 documents came into existence before, on or after commencement of 13 that item. 14 124 Transitional--information obtained under amended or 15 repealed provisions before commencement 16 If: 17 (a) before the commencement of this item, information was 18 acquired by an entity under, or for the purposes of, a taxation 19 law (within the meaning of the Income Tax Assessment Act 20 1997), other than as a taxation officer; and 21 (b) the information is protected information within the meaning 22 of section 355-30 of Schedule 1 to the Taxation 23 Administration Act 1953 (as inserted by item 1 of Schedule 1 24 to this Act); 25 then, after that commencement, the information is taken to be 26 information acquired by the entity under an exception in 27 Subdivision 355-B or 355-C in Schedule 1 to the Taxation 28 Administration Act 1953 (as inserted by item 1 of Schedule 1 to this 29 Act). 30 125 Transitional provision--authorisations 31 (1) If, immediately before the commencement of this item, an officer of a 32 law enforcement agency was an authorised law enforcement agency 33 officer within the meaning of the Taxation Administration Act 1953 (as 34 in force at that time), the officer is taken, on and after that Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 61 [Page Break] Part 2 Application, transitional and savings provisions 1 commencement, to be an authorised law enforcement agency officer 2 within the meaning of the Income Tax Assessment Act 1997. 3 (2) If, immediately before the commencement of this item, a person 4 employed under paragraph 84(1)(a) or (b) of the Australian Security 5 Intelligence Organisation Act 1979 was an authorised ASIO officer 6 within the meaning of the Taxation Administration Act 1953 (as in force 7 at that time), the person is taken, on and after that commencement, to be 8 an authorised ASIO officer within the meaning of the Income Tax 9 Assessment Act 1997. 10 126 Saving--section 159 of the Excise Act 1901 11 (1) This item applies to an entity who acquired protected information 12 (within the meaning of section 159 of the Excise Act 1901 as in force 13 immediately before the commencement of item 17 of this Schedule) 14 when the excise law (within the meaning of that Act) was not 15 administered by the Commissioner of Taxation. 16 (2) Despite the repeal of section 159 of the Excise Act 1901 by item 17 of 17 this Schedule, that section continues to apply to the entity after the 18 commencement of this item, in relation to the information, as if the 19 repeal had not happened. 20 127 Saving--section 252C of the Superannuation Industry 21 (Supervision) Act 1993 22 (1) This item applies to an entity who acquired, before 8 October 1999, 23 protected information (within the meaning of section 252C of the 24 Superannuation Industry (Supervision) Act 1993 as in force 25 immediately before the commencement of item 85 of this Schedule). 26 (2) Despite the repeal of section 252C of the Superannuation Industry 27 (Supervision) Act 1993 by item 85 of this Schedule, that section 28 continues to apply to the entity after the commencement of this item, in 29 relation to the information, as if the repeal had not happened. 30 62 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] 1 Schedule 3--Other amendments 2 3 Income Tax Assessment Act 1936 4 1 Subsection 6(1) (definition of Defence Department) 5 Repeal the definition. 6 2 Subsection 6(1) (definition of Defence Minister) 7 Repeal the definition. 8 3 Subsection 6(1) (definition of Defence Secretary) 9 Repeal the definition. 10 4 Subsection 6(1) (definition of Education Secretary) 11 Repeal the definition, substitute: 12 Education Secretary has the meaning given by the Income Tax 13 Assessment Act 1997. 14 5 Subsection 6(1) (definition of Health Department) 15 Repeal the definition, substitute: 16 Health Department has the meaning given by the Income Tax 17 Assessment Act 1997. 18 6 Subsection 6(1) (definition of Health Minister) 19 Repeal the definition, substitute: 20 Health Minister has the meaning given by the Income Tax 21 Assessment Act 1997. 22 Income Tax Assessment Act 1997 23 7 Subsection 995-1(1) 24 Insert: 25 Defence Department means the Department that: 26 (a) deals with matters arising under section 1 of the Defence Act 27 1903; and Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 63 [Page Break] 1 (b) is administered by the Defence Minister. 2 8 Subsection 995-1(1) 3 Insert: 4 Defence Secretary means the Secretary of the Defence 5 Department. 6 9 Subsection 995-1(1) 7 Insert: 8 Education Secretary means the Secretary of the Education 9 Department. 10 10 Subsection 995-1(1) 11 Insert: 12 Health Department means the Department that: 13 (a) deals with matters arising under section 1 of the National 14 Health Act 1953; and 15 (b) is administered by the Health Minister. 16 11 Subsection 995-1(1) 17 Insert: 18 Health Minister means the Minister administering section 1 of the 19 National Health Act 1953. 20 12 Subsection 995-1(1) 21 Insert: 22 Health Secretary means the Secretary of the Health Department. 23 13 Subsection 995-1(1) 24 Insert: 25 Immigration Department means the Department that: 26 (a) deals with matters arising under section 1 of the Migration 27 Act 1958; and 28 (b) is administered by the Immigration Minister. 64 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] 1 14 Subsection 995-1(1) 2 Insert: 3 Immigration Minister means the Minister administering section 1 4 of the Migration Act 1958. 5 15 Subsection 995-1(1) 6 Insert: 7 Immigration Secretary means the Secretary of the Immigration 8 Department. 9 Taxation Administration Act 1953 10 16 Subsection 2(1) (definition of Immigration Department) 11 Repeal the definition, substitute: 12 Immigration Department has the meaning given by the Income 13 Tax Assessment Act 1997. 14 17 Subsection 2(1) (definition of Immigration Minister) 15 Repeal the definition, substitute: 16 Immigration Minister has the meaning given by the Income Tax 17 Assessment Act 1997. 18 18 Subsection 2(1) (definition of Immigration Secretary) 19 Repeal the definition, substitute: 20 Immigration Secretary has the meaning given by the Income Tax 21 Assessment Act 1997. 22 19 Subsection 355-70(5) 23 Repeal the subsection, substitute: 24 (5) Proceeds of crime order means: 25 (a) an order, relating to an entity's commission of a *serious 26 offence, under: 27 (i) Chapter 2 (about confiscation of property in relation to 28 certain offences) or Division 1 of Part 3-1 (about Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 65 [Page Break] 1 examination orders) of the Proceeds of Crime Act 2002; 2 or 3 (ii) Part II (about confiscation) or III (about control of 4 property liable to confiscation) of the Proceeds of Crime 5 Act 1987; or 6 (iii) a *State law or *Territory law corresponding to a law 7 referred to in subparagraph (i) or (ii); or 8 (iv) Division 3 of Part XIII (about recovery of pecuniary 9 penalties for dealings in narcotic goods) of the Customs 10 Act 1901; or 11 (b) an unexplained wealth order (within the meaning of the 12 Proceeds of Crime Act 2002); or 13 (c) an order under a State law or Territory law corresponding to 14 an order referred to in paragraph (b). 15 66 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 [Page Break] 1 Schedule 4--Repeal 2 3 A New Tax System (Bonuses for Older Australians) Act 1999 4 1 The whole of the Act 5 Repeal the Act. 6 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 67 [Page Break] 1 Schedule 5--Regulations about transitional 2 matters 3 4 1 Transitional regulations 5 (1) The Governor-General may make regulations prescribing matters: 6 (a) required or permitted by this Act to be prescribed; or 7 (b) necessary or convenient to be prescribed for carrying out or 8 giving effect to this Act. 9 (2) In particular, regulations may be made prescribing matters of a 10 transitional nature (including prescribing any saving or application 11 provisions) relating to the amendments or repeals made by this Act. 68 Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009