Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1989No. 107, 1989 - SCHEDULE 2

SCHEDULE 2

Section 35
AMENDMENT OF CERTAIN ACTS RELATING TO THE COMMUNICATION OF TAXATION
INFORMATION
Customs Administration Act 1985 After section 16:
Insert the following section: Information communicated to the
Comptroller-General by the Commissioner of Taxation

"16A. (1) The Comptroller-General may disclose information disclosed to the
Comptroller-General under section 3F of the Taxation Administration Act 1953
only:

   (a)  to a person or body having a responsibility in connection with the
        administration of a law of customs or excise for a purpose connected
        with the exercise of that responsibility; or

   (b)  to a court or tribunal for a purpose of a proceeding relating to the
        determination of a matter under a law of customs or excise.

"(2) Nothing in subsection (1) permits a person to disclose information in any
circumstances where that disclosure would be contrary to section 16 or any
other provision of a law of customs or excise that prohibits the disclosure of
information.

"(3) In this section, a reference to the disclosure of information includes a
reference to the production of, or the granting of access to, a document.".
Sales Tax Assessment Act (No. 1) 1930 Subsection 10 (4):
Omit the subsection, substitute the following subsection:

"(4) Notwithstanding anything in this section, the Commissioner may, in
connection with proceedings under an Act of which the Commissioner has the
general administration, communicate to the Tribunal any matter that comes to
the knowledge of the Commissioner in the performance of the Commissioner's
official duties.".