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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

 

 

THE SENATE

 

 

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

 

 

Schedule of the amendments made by the Senate

 

 

 

 

 

( 1 )     Schedule  1 , item  1 , page 9 (line 2) , before “ Section ”, insert “ (1) ”.

( 2 )     Schedule  1 , item  1 , page 9 (lines 4 and 5) , omit paragraph 355-55( b ), substitute:

                     (b)  an item in the table in this subsection covers the making of the record or the disclosure; and

                     (c)  if the entity is not the Commissioner, a Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—one of the following has agreed that the record or disclosure is covered by the item:

                              (i)  the Commissioner;

                             (ii)  a Second Commissioner;

                            (iii)  an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

(3)     Schedule  1 , item  1 , page 10 (line 2) , omit “ section ”, substitute “ subsection ”.

(4)     Schedule  1 , item  1 , page 10 (after line 5) , at the end of section  355-55 , add:

             (2)  The * taxation officer is entitled to rely on the exception in subsection (1) even if the agreement referred to in paragraph (1)(c) has not been obtained in relation to the record or disclosure.

(5)     Schedule  1 , item  1 , page 20 (lines 12 and 13) , omit paragraph 355-70(1)( b ), substitute:

                     (b)  an item in the table in this subsection covers the making of the record or the disclosure; and

                     (c)  if the entity is not the Commissioner, a Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—one of the following has agreed that the record or disclosure is covered by the item:

                              (i)  the Commissioner;

                             (ii)  a Second Commissioner;

                            (iii)  an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

( 6 )     Schedule  1 , item  1 , page 22 (before line 1) , before subsection 355-70 ( 2 ), insert:

          (2A)  The * taxation officer is entitled to rely on the exception in subsection (1) even if the agreement referred to in paragraph (1)(c) has not been obtained in relation to the record or disclosure.

( 7 )     Schedule  1 , item  1 , page 34 (after line 3) , at the end of section  355-320 , add:

The Commissioner must issue instructions relating to the disclosure of protected tax information.

( 8 )     Schedule  1 , item  1 , page 36 (after line 6) , at the end of Subdivision 355- E , add:

355-335   Procedures for disclosing protected information

             (1)  The Commissioner must issue instructions in relation to the procedures to be followed by * taxation officers in disclosing * protected information under the exceptions in sections 355-55 (about disclosures to Ministers), 355-65 (about disclosures for other government purposes) and 355-70 (about disclosures for law enforcement and related purposes).

             (2)  The instructions must:

                     (a)  be issued within 6 months after the commencement of this section; and

                     (b)  be in writi ng; and

                     (c)  provide for the matters mentioned in subsection (3); and

                     (d)  be published on the Australian Taxation Office website.

             (3)  The matters are:

                     (a)  the processes to be followed before * protected information can be disclosed by a * taxation officer under the exceptions in sections 355-55, 355-65 and 355-70; and

                     (b)  the processes involved in obtaining and giving the agreement mentioned in paragraphs 355-55(1)(c) and 355-70(1)(c); and

                     (c)  other matters the Commissioner considers appropriate.

             (4)  Without limiting subsection 33(3) of the Acts Interpretation Act 1901 , the Commissioner may vary or revoke the instructions.

             (5)  A failure to comply with the time limit in paragraph (2)(a) does not:

                     (a)  prevent the Commissioner from issuing the instructions after this time; or

                     (b)  affect the validity of the instructions when issued.

             (6)  A failure to comply with the instructions does not, of itself, mean that a * taxation officer is not entitled to rely on the exceptions in sections 355-55, 355-65 and 355-70.

             (7)  The instructions are not a legislative instrument .

(9)     Schedule  2 , item  108 , page 58 (line 5) to page 59 (line 21) , omit the item, substitute:

108  Paragraphs 3B(1AA)(b) to (f)

Repeal the paragraphs, substitute:

                     (b)  set out:

                              (i)  the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-55(1) in Schedule 1 (about disclosures to Ministers); and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under that subsection; and

                            (iii)  the Ministers to whom the information was disclosed; and



 

                     (c)  set out:

                              (i)  the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under that subsection; and

                            (iii)  the types of entities and the names of the courts and tribunals to which the information was disclosed; and

                            (iv)  if the information was disclosed under table item 1 or 6 in subsection 355-70(1)—the general categories of offences in relation to which the information was disclosed; and

                     (d)  set out the number (if any) of * taxation officers found guilty of the offence in section 355-25 in Schedule 1 (about disclosure of protected information).

 

 

 

 

 

 

Rosemary Laing

Clerk of the Senate

 

 

The Senate

26 November 2010