Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 3C

             (1)  In this section, officer means a person:

                     (a)  who is or has been appointed or employed by the Commonwealth; or

                     (b)  to whom powers or functions have been delegated by the Commissioner;

and who, by reason of the appointment or employment or in the course of the employment, or by reason of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act.

        (1AB)  This section does not apply in relation to information disclosed or obtained under or for the purposes of Part III insofar as that Part applies in relation to the Development Allowance Authority Act 1992 .

          (1A)  For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.

             (2)  Subject to subsection (4), a person who is or has been an officer shall not directly or indirectly:

                     (a)  make a record of any information with respect to the affairs of a second person; or

                     (b)  divulge or communicate to a second person any information with respect to the affairs of a third person;

being information disclosed or obtained under or for the purposes of this Act and acquired by the person by reason of the person's appointment or employment by the Commonwealth or in the course of such employment, or by reason of the delegation to the person of powers or functions by the Commissioner, or in the course of the exercise of such powers or the performance of such functions, as the case may be.

Penalty:  $10,000 or imprisonment for 2 years, or both.

Note:          It is not a breach of subsection (2) to record or disclose information in accordance with an obligation Australia has under an agreement with another country. See section 23 of the International Tax Agreements Act 1953 .

          (2A)  Subsection (2) does not apply to the extent that the person makes a record of the information, or divulges or communicates the information:

                     (a)  for the purposes of this Act; or

                     (b)  in the performance of the person's duties as an officer.

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

             (3)  Except when it is necessary to do so for the purpose of carrying into effect the provisions of a taxation law, a person who is or has been an officer shall not be required:

                     (a)  to produce in court any document made or given under or for the purposes of this Act; or

                     (b)  to divulge or communicate to a court a matter or thing with respect to information disclosed or obtained under or for the purposes of this Act;

being a document or information acquired by the person by reason of the person's appointment or employment by the Commonwealth or in the course of such employment, or by reason of the delegation to the person of powers or functions by the Commissioner, or in the course of the exercise of such powers or the performance of such functions, as the case may be.

             (4)  Nothing in subsection (2) shall be taken to prohibit the Commissioner, a Second Commissioner, a Deputy Commissioner or a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner from communicating any information to a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties.

             (5)  For the purposes of subsection (2), an officer shall be deemed to have communicated information to another person in contravention of that subsection if:

                     (a)  the officer communicates that information to any Minister of State of the Commonwealth, any Minister of the Crown of a State or any Minister of the Northern Territory; and

                     (b)  the information was acquired by the officer otherwise than for the purposes of Part II.

             (6)  An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner by instrument in writing, to maintain secrecy in conformity with the provisions of this section.

             (7)  For the purposes of this section, information communicated to the Commissioner by a person performing a function, or exercising a power, under a law of a State or of an internal Territory relating to taxation shall be taken to have been acquired by the Commissioner for the purposes of this Act.

             (8)  A reference in this section to a document or information acquired by a person does not include a reference to a document or information acquired by the person under a provision of this Part (other than this section) that authorises the disclosure of information.

             (9)  In this section:

"this Act" does not include Part IVC except insofar as it relates to Part IV, and does not include Part 3-10, and Divisions 355 and 382, in Schedule 1.