Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1985No. 49, 1985 - SECT 4

4. Section 16 of the Principal Act is amended-
(a) by omitting from sub-section (2) "any such information so acquired by him"
and substituting "any information respecting the affairs of another person
acquired by the officer as mentioned in the definition of 'officer' in
sub-section (1)";

   (b)  by omitting paragraph (4) (ga) and substituting the following
        paragraph:

"(ga) the Australian Statistician for the purposes of the Census and 
Statistics Act 1905 , being-

        (i)    in relation to a person who is an employer (whether or not the
               person is also a business person), information as to-

                (A)  the name and address of the person;

                (B)  the name or description of the industry, trade, business,
                     calling, service, profession or occupation in which the
                     person is an employer; and

                (C)  the number of males and the number of females who are
                     employees of the person for the purposes of Division 2 of
                     Part VI of this Act; and

        (ii)   in relation to a person who is a business person (whether or
               not the person is also an employer)-

                (A)  information as to the name and address of the person;

                (B)  information as to the name or description of the
                     business;

                (C)  such information in relation to the gross receipts of the
                     business as the Australian Statistician requires for or
                     in connection with the conduct of periodic surveys of
                     industries; and

                (D)  such other information in relation to the business as the
                     Australian Statistician requires for or in connection
                     with the compilation of the Australian national
                     accounts;"; and

   (c)  by inserting after sub-section (4) the following sub-section:

"(4AA) In paragraph (4) (ga)-
'business person' means a person who is carrying on a business, whether alone,
in partnership or otherwise;
'description', in relation to a business, includes a description or
specification of a category in which the business is included;
'employer' means a person who is an employer within the meaning of Division 2
of Part VI.".