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The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
As passed by both Houses
Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010
No. , 2010
A Bill for an Act to amend the law relating to confidentiality of information acquired under the taxation laws, and for other purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 2
Schedule 1—Confidentiality of taxpayer information 3
Part 1—Main amendment 3
Taxation Administration Act 1953 3
Part 2—Application of amendment 38
Schedule 2—Consequential amendments 39
Part 1—Amendments 39
Administrative Decisions (Judicial Review) Act 1977 39
A New Tax System (Australian Business Number) Act 1999 39
Anti-Money Laundering and Counter-Terrorism Financing Act 2006 39
Australian Crime Commission Act 2002 40
Australian Securities and Investments Commission Act 2001 40
Crimes (Taxation Offences) Act 1980 40
Customs Administration Act 1985 40
Development Allowance Authority Act 1992 41
Energy Grants (Cleaner Fuels) Scheme Act 2004 42
Energy Grants (Credits) Scheme Act 2003 42
Excise Act 1901 42
First Home Saver Accounts Act 2008 43
Franchise Fees Windfall Tax (Collection) Act 1997 43
Freedom of Information Act 1982 43
Fringe Benefits Tax Assessment Act 1986 44
Income Tax Assessment Act 1936 44
Income Tax Assessment Act 1997 45
Income Tax (Transitional Provisions) Act 1997 47
Inspector-General of Intelligence and Security Act 1986 47
International Tax Agreements Act 1953 48
Petroleum Resource Rent Tax Assessment Act 1987 48
Pooled Development Funds Act 1992 49
Privacy Act 1988 49
Product Grants and Benefits Administration Act 2000 49
Product Stewardship (Oil) Act 2000 49
Retirement Savings Accounts Act 1997 49
Small Superannuation Accounts Act 1995 50
Superannuation Contributions Tax (Assessment and Collection) Act 1997 50
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 50
Superannuation (Government Co-contribution for Low Income Earners) Act 2003 51
Superannuation Guarantee (Administration) Act 1992 51
Superannuation Industry (Supervision) Act 1993 52
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 52
Superannuation (Unclaimed Money and Lost Members) Act 1999 52
Tax Agent Services Act 2009 53
Taxation Administration Act 1953 58
Taxation (Interest on Overpayments and Early Payments) Act 1983 60
Termination Payments Tax (Assessment and Collection) Act 1997 61
Trust Recoupment Tax Assessment Act 1985 61
Part 2—Application, transitional and savings provisions 62
Schedule 3—Other amendments 64
Income Tax Assessment Act 1936 64
Income Tax Assessment Act 1997 64
Taxation Administration Act 1953 66
Schedule 4—Repeal 68
A New Tax System (Bonuses for Older Australians) Act 1999 68
Schedule 5—Regulations about transitional matters 69
A Bill for an Act to amend the law relating to confidentiality of information acquired under the taxation laws, and for other purposes
The Parliament of Australia enacts:
This Act may be cited as the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010.
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
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2. Schedules 1 to 5 |
The day after this Act receives the Royal Assent. |
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Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in Column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.