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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

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2010

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

 

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

 

 

(1)     Schedule 1, item 1, page 4 (after line 6), at the end of the Table of sections , add:

355-16                   Operation of Division—biennial report

[operation of Division]

(2)     Schedule 1, item 1, page 4 (after line 29), at the end of Subdivision 355-A, add:

355-16  Operation of Division—biennial report

             (1)  The Commissioner must, as soon as practicable after 30 June in each second year after the commencement of this section, prepare and give to the Minister a report on the operation of this Division during that period.

Note:          See also section 34C of the Acts Interpretation Act 1901 , which contains extra rules about periodic reports.

             (2)  The Minister must cause a copy of each report to be laid before each House of the Parliament within 15 sitting days of that House after receiving the report.

What must be included in the report

             (3)  The report must include the following:

                     (a)  details of any breaches or evasions of the Division of which the Commissioner has notice; and

                     (b)  a summary of the number of disclosures of protected information made under sections 355-55, 355-65 and 355-70 (together with a breakdown of the identity of the recipients of the disclosures).

[operation of Division]

(3)     Schedule 1, item 1, page 34 (after line 6), after the table item relating to section 355-325, insert:

355-326                 Procedure for officer to authorise information transfer

[procedures]

(4)     Schedule 1, item 1, page 34 (after line 15), after section 355-325, insert:

355-326  Procedure for officer to authorise information transfer

             (1)  The Commissioner must determine, in writing, the procedures to be followed by taxation officers in making any disclosure or taking any other action under this Division.

             (2)  The procedures must provide that a taxation officer authorising the disclosure of information:

                     (a)  is independent of the business and service line from which the proposed disclosure is to be made; and

                     (b)  is employed at a Senior Executive Service level or higher under the Public Service Act 1999 .

             (3)  The procedures must specify the process by which the officer authorising the disclosure of information is to properly verify that the information is disclosed for the authorised purpose.

             (4)  The Commissioner must publish the procedures in full on the Australian Taxation Office public website and by any other printed or electronic means the Commissioner considers appropriate.

             (5)  In this section:

business and service line means a group identified as a business and service line in the Australian Taxation Office organisational structure.

[procedures]