Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 3H

Disclosure of taxation information by the Commissioner

             (1)  The Commissioner may disclose information acquired under a taxation law to a taskforce officer of a prescribed taskforce if the Commissioner is satisfied that the information is relevant to a purpose of the prescribed taskforce.

Taskforce officer

             (2)  A person is a taskforce officer of a prescribed taskforce if:

                     (a)  the person holds an office in, is employed in, or is performing services for, an agency in the prescribed taskforce; and

                     (b)  the person's duties relate to a purpose of the prescribed taskforce.

Taskforce may be prescribed

             (3)  The regulations may prescribe a taskforce for the purposes of this section. A major purpose of the taskforce must be protecting the public finances of Australia.

             (4)  Without limiting subsection (3), regulations made for the purposes of this section may deal with the following matters:

                     (a)  the purposes of the taskforce;

                     (b)  the agencies in the taskforce;

                     (c)  the period during which information can be disclosed to a taskforce officer of the prescribed taskforce.

Offence--disclosure of taxation information by taskforce officer

             (5)  A person commits an offence if:

                     (a)  the person is or has been a taskforce officer of a prescribed taskforce; and

                     (b)  the person:

                              (i)  makes a record of information about the affairs of a second person; or

                             (ii)  discloses to a third person information about the affairs of a second person; and

                     (c)  the information was disclosed to the person under this section.

Penalty:  Imprisonment for 2 years.

             (6)  Subsection (5) does not apply if the person:

                     (a)  makes a record of the information for a purpose of the prescribed taskforce; or

                     (b)  discloses the information:

                              (i)  to a taskforce officer of the prescribed taskforce; and

                             (ii)  for a purpose of the prescribed taskforce.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (6): see subsection 13.3(3) of the Criminal Code .

             (7)  Subsection (5) does not apply if:

                     (a)  a record of the information is made, or the information is disclosed to a person, for the purposes of, or in connection with:

                              (i)  an actual, proposed or possible criminal, civil or administrative proceeding; or

                             (ii)  the exercise of an administrative power or the performance of an administrative function;

                            relating to a purpose of a prescribed taskforce; or

                     (b)  the information is voluntarily communicated to a court or tribunal in the course of a proceeding of a kind referred to in subparagraph (a)(i).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (7): see subsection 13.3(3) of the Criminal Code .

Offence--disclosure of taxation information by other people

             (8)  A person commits an offence if:

                     (a)  information is disclosed to the person in accordance with paragraph (7)(a); and

                     (b)  the person makes a record of the information, or discloses the information to another person.

Penalty:  Imprisonment for 2 years.

             (9)  Subsection (8) does not apply to the person if the record of the information is made, or the information is disclosed to another person, for the purposes of, or in connection with, the proceeding or the exercise of the power or the performance of the function referred to in paragraph (7)(a).

Note:          A defendant bears an evidential burden in relation to the matters in subsection (9): see subsection 13.3(3) of the Criminal Code .

No requirement to disclose taxation information to a court etc.

           (10)  A person who is or has been a taskforce officer of a prescribed taskforce is not to be required to disclose to a court or tribunal information that was disclosed to the person under this section unless it is necessary that the information be disclosed for the purposes of a taxation law.

Other matters

           (11)  This section:

                     (a)  has effect despite any provision of a taxation law that prohibits the communication or divulging of information; and

                     (b)  is in addition to, and does not detract from, any other provision of this Act or of any other law relating to the communication of information.