What this Division is about
355-1 What this Division is about
The disclosure of information about the tax affairs of a particular entity is prohibited, except in certain specified circumstances.
Those exceptions are designed having regard to the principle that disclosure of information should be permitted only if the public benefit derived from the disclosure outweighs the entity’s privacy.
This Division contains the main circumstances in which protected tax information can be disclosed. A number of other Commonwealth laws also allow for the disclosure of, or access to, such information in limited circumstances. Some of these other laws are as follows:
- sections 32 and 33 of the Auditor‑General Act 1997;
- section 9 of the Ombudsman Act 1976;
- section 44 of the Privacy Act 1988.
This Act’s bill:Second reading speech
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