Taxation Administration Act 1953

Someone who is not a taxation officer is prohibited from disclosing protected information, except in certain specified circumstances.

Table of sections

Operative provisions

355‑155 Offence—on‑disclosure of protected information by other people

355‑160 Consent is not a defence

355‑165 Generality of Subdivision not limited

355‑170 Exception—on‑disclosure of publicly available information

355‑172 Exception—disclosure of periodic aggregate tax information

355‑175 Exception—on‑disclosure for original purpose

355‑180 Exception—on‑disclosure to Ministers in relation to statutory powers or functions

355‑181 Exception—on‑disclosure to Ministers in relation to breach of confidence and related matters

355‑182 Exception—on‑disclosure of certain information to Commonwealth Ombudsman

355‑185 Exception—on‑disclosure to IGIS officials

355‑190 Exception—on‑disclosure in relation to ASIO

355‑192 Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022

355‑195 Exception—on‑disclosure by Royal Commissions

355‑200 Exception—records made in compliance with Australian laws

355‑205 Limits on on‑disclosure to courts or tribunals

355‑210 Limits on on‑disclosure to Ministers

355‑215 Exception—on‑disclosure of information disclosed to credit reporting bureaus

Operative provisions