"Inspector-General" means the Inspector-General of
Intelligence and Security holding office under the
Inspector-General of Intelligence and Security Act 1986 .
6 At the end of subsection 3B(1AA)
Add:
; and (d) set out, in relation to ASIO:
- (i)
- the number of occasions (if any) during the year on which the Commissioner
was requested by, or on behalf of, the Director-General of Security to
disclose information under subsection 3EA(1) to an authorised ASIO officer;
and
- (ii)
- the number of occasions (if any) during the year on which information was
disclosed under subsection 3EA(1) to an authorised ASIO officer.
7 Subsection 3E(2)
Omit "authorised law enforcement agency officer, or to an
authorised Royal Commission officer, under subsection (1)", substitute
"officer under subsection (1) of this section or paragraph 3EA(3)(e)".
Note:
The heading to section 3E is replaced by the heading "Use of tax information
by law enforcement agencies and eligible Royal Commissions etc.".
8
Subsection 3E(3)
After "subsection (1) or (2)", insert "of this section or
paragraph 3EA(3)(e)".
9 Subsection 3E(4)
Omit "authorised law enforcement
agency officer, or to an authorised Royal Commission officer, under subsection
(1)", substitute "officer under subsection (1) of this section or paragraph
3EA(3)(e)".
10 After section 3E
Insert:
3EA Use by ASIO officers of tax
information
- (1)
- Despite any taxation secrecy provision, the Commissioner may
disclose tax information to an authorised ASIO officer if the Commissioner is
satisfied that the information is relevant to the performance of ASIO's
functions under subsection 17(1) of the Australian Security Intelligence
Organisation Act 1979 ( ASIO's 17(1) functions ).
- (2)
- Subject to this section, if a person who is or has been an ASIO officer
obtained tax information under subsection (1) or (3) of this section or
subsection 3EC(2), the person must not communicate or divulge the information
to another person, or make a record of the tax information.
Penalty:
Imprisonment for 2 years.
- (3)
- In relation to a person who is an ASIO
officer, each of the following is an exception to the prohibition in
subsection (2):
- (a)
- making a record of the information for the purposes of,
or in connection with, the performance of the ASIO officer's duties in
carrying out ASIO's 17(1) functions;
- (b)
- divulging or communicating the information to another ASIO officer for the
purposes of, or in connection with, the performance of that ASIO officer's
duties in carrying out ASIO's 17(1) functions;
- (c)
- divulging or communicating the information to a solicitor or barrister
representing a person in:
- (i)
- a prosecution of a person for a tax-related offence; or
- (ii)
- proceedings for the making of a proceeds of crime order;
for the purposes of, or in connection with, the prosecution or proceedings;
Note: Section 3EB deals with the use by a legal practitioner of tax
information provided by ASIO.
- (d)
- divulging or communicating the information
to an IGIS officer for the purposes of, or in connection with, the performance
of that IGIS officer's duties in relation to ASIO or employees of ASIO;
Note: Section 3EC deals with the use by an IGIS officer of tax information
provided by ASIO.
- (e)
- divulging or communicating the information to a law
enforcement agency officer for the purposes of, or in connection with:
- (i)
- the investigation of a serious offence; or
- (ii)
- an investigation relating to the making, or proposed or possible making,
of a proceeds of crime order; or
- (iii)
- the prosecution, or proposed or possible prosecution, of a person for a
tax-related offence; or
- (iv)
- the proceedings, or proposed or possible proceedings, for the making of a
proceeds of crime order.
Note: Section 3E deals with the use by a law enforcement agency officer of tax
information provided by ASIO.
- (4)
- [Iota]f a person who is or has been an
ASIO officer obtained tax information under subsection (1) or (3) of this
section or subsection 3EC(2), the person must not:
- (a)
- be required to
divulge or communicate the information to a court; or
- (b)
- voluntarily give the information in evidence in proceedings before a
court, except in the course of:
- (i)
- the prosecution of a person for a tax-related offence; or
- (ii)
- the proceedings for the making of a proceeds of crime order.
- (5)
- A reference in this section to:
- (a)
- the possible making of a proceeds
of crime order in respect of a person; or
- (b)
- the possible proceedings for the making of a proceeds of crime order in
respect of a person;
includes a reference to, the making of an order, or proceedings, that are only
a possibility at the time in question because the person has not been
convicted (within the meaning of section 5 of the Proceeds of Crime Act 1987 )
of an offence to which the order relates.
- (6)
- In this section:
"proceeds
of crime order "has the meaning given by section 3E.
"serious offence "has the meaning given by section 3E.
"taxation secrecy provision" has the meaning given by section 3E.
"tax information" means information acquired by the Commissioner under the
provisions of a tax law.
"tax law" has the meaning given by section 3E.
"tax-related offence" has the meaning given by section 3E.
3EB Use by legal practitioners of tax information provided by ASIO
- (1)
- Subject to this section, a person to whom tax information has been
communicated under paragraph 3EA(3)(c) or subsection (2) of this section must
not divulge or communicate the information to another person, or make a record
of the information.
Penalty: Imprisonment for 2 years.
- (2)
- An exception to
the prohibition in subsection (1) is the communicating or divulging of the
information, or the making of a record of the information, for the purposes
of, or in connection with, the prosecution or proceedings mentioned in
paragraph 3EA(3)(c).
- (3)
- A person to whom information has been communicated or divulged under
paragraph 3EA(3)(c) or subsection (2) of this section must not be required to
divulge or communicate the information to a court.
- (4)
- In this section:
"tax information" has the meaning given by section
3EA.
3EC Use by IGIS officers of tax information provided by ASIO
- (1)
- Subject to
this section, if a person who is or has been an IGIS officer obtained tax
information under section 3EA or subsection (2) of this section, the person
must not communicate or divulge the information to another person, or make a
record of the information.
Penalty: Imprisonment for 2 years.
- (2)
- In
relation to a person who is an IGIS officer, each of the following is an
exception to the prohibition in subsection (1):
- (a)
- making a record of the
information for the purposes of, or in connection with, the performance of the
IGIS officer's duties in relation to ASIO or employees or ASIO;
- (b)
- divulging or communicating the information to another IGIS officer for the
purposes of, or in connection with, the performance of that IGIS officer's
duties in relation to ASIO or employees of ASIO;
- (c)
- divulging or communicating the information to the Director-General of
Security:
- (i)
- in a draft report under section 21 of the Inspector-General of
Intelligence and Security Act 1986 ; or
- (ii)
- in a report under section 22 or 25A of that Act;
in relation to ASIO or employees of ASIO.
- (3)
- [Iota]f a person who is or has been an IGIS officer obtained tax
information under section 3EA or subsection (2) of this section, the person
must not:
- (a)
- be required to divulge or communicate the information to a
court; or
- (b)
- voluntarily give the information in evidence in proceedings before a
court.
- (4)
- In this section:
"tax information" has the meaning given by section
3EA.
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Commonwealth Numbered Acts