TAXATION ADMINISTRATION ACT 1996 - SECT 82 Permitted disclosures--to particular persons

TAXATION ADMINISTRATION ACT 1996 - SECT 82

82 Permitted disclosures--to particular persons

A tax officer may disclose information obtained under or in relation to the administration of a taxation law--

(a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of the person to whom the information relates, or

(b) in connection with the administration or execution of the following laws (including for the purpose of any legal proceedings arising out of any of those laws or a report of any such proceedings)--

(i) a taxation law,

(ii) the First Home Owner Grant (New Homes) Act 2000 or a corresponding law of another State or a Territory,

(iii) the Unclaimed Money Act 1995 ,

(iv) a recognised revenue law,

(v) the Fines Act 1996 ,

(va) the State Debt Recovery Act 2018 ,

(vi) the Regional Relocation Grants (Skills Incentive) Act 2011 ,

(vii) the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 ,

(viii) the Small Business Grants (Employment Incentive) Act 2015 , or

(d) in accordance with a requirement imposed, or authorisation conferred, by or under an Act, or

(e) to the Commissioner for the New South Wales Crime Commission or a person authorised by the Commissioner, or

(f) to the Australian Securities and Investments Commission, or a person authorised by the Australian Securities and Investment Commission, for the purposes of the administration or execution of the Corporations Act 2001 of the Commonwealth or Part 3 of the Australian Securities and Investments Commission Act 2001 of the Commonwealth (or regulations in force under that Act or Part), or

(g) to the Australian Crime Commission, or a person authorised by that Commission, for the purposes of the administration or execution of--

(i) the Australian Crime Commission Act 2002 of the Commonwealth, or

(ii) a law of a State or Territory that makes provision for the operation of that Commission in that State or Territory, or

(h) to the Commissioner of the Australian Federal Police, or a member of the Australian Federal Police designated by the Commissioner, for the purpose of enforcing a law of the Commonwealth that creates an offence, or

(i) to the Official Receiver in Bankruptcy for the purposes of the administration or execution of the Bankruptcy Act 1966 of the Commonwealth, or

(j) to the Comptroller-General of Customs for the purposes of the Customs Act 1901 of the Commonwealth, or

(j1) to the Australian Charities and Not-for-profits Commission or a person authorised by the Australian Charities and Not-for-profits Commissioner, or

(k) to any of the following persons or a person authorised by any of the following persons--

(i) the Ombudsman,

(ii) the State Archives and Records Authority of New South Wales,

(iii) the Australian Statistician,

(iv) the Auditor-General,

(v) the Valuer-General,

(vi) a Public Service employee acting in the execution or administration of the Regional Development Act 2004 , or

(vii) the State Insurance Regulatory Authority,

(viii) the Legal Services Commissioner, a member of the Law Society Council, an external examiner appointed under section 155 of the Legal Profession Uniform Law (NSW) or an external investigator appointed under section 162 of that Law,

(ix) the head of a Public Service agency within the meaning of the Government Sector Employment Act 2013 or the holder of a statutory office if the information relates to land, including its description, ownership and value,

(x) the Hardship Review Board constituted under the State Debt Recovery Act 2018 or a member of that Board,

(xi) the Secretary of the Department of Education,

(xia) the Secretary of the Department of Enterprise, Investment and Trade,

(xii) the Chief Executive Officer of Service NSW,

(xiii) the Secretary of the Department of Transport, for the purposes of administration of the Parking Space Levy Act 2009 ,

(xiv) the Commissioner of Police,

(xv) the Commissioner for Vocational Training,

(xvi) the Independent Commission Against Corruption,

(xvii) the Commissioner of Fire and Rescue NSW,

(xviii) the Commissioner of the NSW Rural Fire Service,

(xix) the Commissioner of the State Emergency Service,

(xx) the Executive Director, Office of Emergency Management, Department of Justice, or

(k1) to the Secretary of the Treasury for the purposes of assisting the Treasurer in the exercise of the Treasurer's functions under--

(i) the Government Sector Finance Act 2018 in relation to the Budget, or

(ii) other Acts, or

(l) to a person prescribed by the regulations, or a person authorised by any such person.