Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Australian Security Intelligence Organisation Legislation Amendment Bill 1999
Schedule 6 Taxation Administration Act 1953

   

1  Section 2

Insert:

ASIO means the Australian Security Intelligence Organisation.

2  Section 2

Insert:

ASIO officer means:

                     (a)  the Director-General of Security; or

                     (b)  a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 .

3  Section 2

Insert:

authorised ASIO officer means:

                     (a)  the Director-General of Security; or

                     (b)  any other ASIO officer who has been authorised in writing by the Director-General of Security to receive particular tax information.

4  Section 2

Insert:

Director-General of Security means the Director-General of Security holding office under the Australian Security Intelligence Organisation Act 1979 .

5  Section 2

Insert:

IGIS officer means:

                     (a)  the Inspector-General; or

                     (b)  a member of staff appointed to assist the Inspector-General under the Inspector-General of Intelligence and Security Act 1986 .

5A  Section 2

Insert:

Inspector-General means the Inspector-General of Intelligence and Security holding office under the Inspector-General of Intelligence and Security Act 1986 .

6  At the end of subsection 3B(1AA)

Add:

            ; and (d)  set out, in relation to ASIO:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Director-General of Security to disclose information under subsection 3EA(1) to an authorised ASIO officer; and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under subsection 3EA(1) to an authorised ASIO officer.

7  Subsection 3E(2)

Omit “authorised law enforcement agency officer, or to an authorised Royal Commission officer, under subsection (1)”, substitute “officer under subsection (1) of this section or paragraph 3EA(3)(e)”.

Note:       The heading to section 3E is replaced by the heading “ Use of tax information by law enforcement agencies and eligible Royal Commissions etc. ”.

8  Subsection 3E(3)

After “subsection (1) or (2)”, insert “of this section or paragraph 3EA(3)(e)”.

9  Subsection 3E(4)

Omit “authorised law enforcement agency officer, or to an authorised Royal Commission officer, under subsection (1)”, substitute “officer under subsection (1) of this section or paragraph 3EA(3)(e)”.

10  After section 3E

Insert:

3EA   Use by ASIO officers of tax information

             (1)  Despite any taxation secrecy provision, the Commissioner may disclose tax information to an authorised ASIO officer if the Commissioner is satisfied that the information is relevant to the performance of ASIO’s functions under subsection 17(1) of the Australian Security Intelligence Organisation Act 1979 ( ASIO’s 17(1) functions ).

             (2)  Subject to this section, if a person who is or has been an ASIO officer obtained tax information under subsection (1) or (3) of this section or subsection 3EC(2), the person must not communicate or divulge the information to another person, or make a record of the tax information.

Penalty:  Imprisonment for 2 years.

             (3)  In relation to a person who is an ASIO officer, each of the following is an exception to the prohibition in subsection (2):

                     (a)  making a record of the information for the purposes of, or in connection with, the performance of the ASIO officer’s duties in carrying out ASIO’s 17(1) functions;

                     (b)  divulging or communicating the information to another ASIO officer for the purposes of, or in connection with, the performance of that ASIO officer’s duties in carrying out ASIO’s 17(1) functions;

                     (c)  divulging or communicating the information to a solicitor or barrister representing a person in:

                              (i)  a prosecution of a person for a tax-related offence; or

                             (ii)  proceedings for the making of a proceeds of crime order;

                            for the purposes of, or in connection with, the prosecution or proceedings;

Note:       Section 3EB deals with the use by a legal practitioner of tax information provided by ASIO.

                     (d)  divulging or communicating the information to an IGIS officer for the purposes of, or in connection with, the performance of that IGIS officer’s duties in relation to ASIO or employees of ASIO;

Note:       Section 3EC deals with the use by an IGIS officer of tax information provided by ASIO.

                     (e)  divulging or communicating the information to a law enforcement agency officer for the purposes of, or in connection with:

                              (i)  the investigation of a serious offence; or

                             (ii)  an investigation relating to the making, or proposed or possible making, of a proceeds of crime order; or

                            (iii)  the prosecution, or proposed or possible prosecution, of a person for a tax-related offence; or

                            (iv)  the proceedings, or proposed or possible proceedings, for the making of a proceeds of crime order.

Note:       Section 3E deals with the use by a law enforcement agency officer of tax information provided by ASIO.

             (4)  I f a person who is or has been an ASIO officer obtained tax information under subsection (1) or (3) of this section or subsection 3EC(2), the person must not:

                     (a)  be required to divulge or communicate the information to a court; or

                     (b)  voluntarily give the information in evidence in proceedings before a court, except in the course of:

                              (i)  the prosecution of a person for a tax-related offence; or

                             (ii)  the proceedings for the making of a proceeds of crime order.

             (5)  A reference in this section to:

                     (a)  the possible making of a proceeds of crime order in respect of a person; or

                     (b)  the possible proceedings for the making of a proceeds of crime order in respect of a person;

includes a reference to, the making of an order, or proceedings, that are only a possibility at the time in question because the person has not been convicted (within the meaning of section 5 of the Proceeds of Crime Act 1987 ) of an offence to which the order relates.

             (6)  In this section:

proceeds of crime order has the meaning given by section 3E.

serious offence has the meaning given by section 3E.

taxation secrecy provision has the meaning given by section 3E.

tax information means information acquired by the Commissioner under the provisions of a tax law.

tax law has the meaning given by section 3E.

tax-related offence has the meaning given by section 3E.

3EB   Use by legal practitioners of tax information provided by ASIO

             (1)  Subject to this section, a person to whom tax information has been communicated under paragraph 3EA(3)(c) or subsection (2) of this section must not divulge or communicate the information to another person, or make a record of the information.

Penalty:  Imprisonment for 2 years.

             (2)  An exception to the prohibition in subsection (1) is the communicating or divulging of the information, or the making of a record of the information, for the purposes of, or in connection with, the prosecution or proceedings mentioned in paragraph 3EA(3)(c).

             (3)  A person to whom information has been communicated or divulged under paragraph 3EA(3)(c) or subsection (2) of this section must not be required to divulge or communicate the information to a court.

             (4)  In this section:

tax information has the meaning given by section 3EA.

3EC   Use by IGIS officers of tax information provided by ASIO

             (1)  Subject to this section, if a person who is or has been an IGIS officer obtained tax information under section 3EA or subsection (2) of this section, the person must not communicate or divulge the information to another person, or make a record of the information.

Penalty:  Imprisonment for 2 years.

             (2)  In relation to a person who is an IGIS officer, each of the following is an exception to the prohibition in subsection (1):

                     (a)  making a record of the information for the purposes of, or in connection with, the performance of the IGIS officer’s duties in relation to ASIO or employees or ASIO;

                     (b)  divulging or communicating the information to another IGIS officer for the purposes of, or in connection with, the performance of that IGIS officer’s duties in relation to ASIO or employees of ASIO;

                     (c)  divulging or communicating the information to the Director-General of Security:

                              (i)  in a draft report under section 21 of the Inspector-General of Intelligence and Security Act 1986 ; or

                             (ii)  in a report under section 22 or 25A of that Act;

                            in relation to ASIO or employees of ASIO.

             (3)  I f a person who is or has been an IGIS officer obtained tax information under section 3EA or subsection (2) of this section, the person must not:

                     (a)  be required to divulge or communicate the information to a court; or

                     (b)  voluntarily give the information in evidence in proceedings before a court.

             (4)  In this section:

tax information has the meaning given by section 3EA.

 

 

 

 

 

 

(51/99)