Taxation Administration Act 1953

An entity commits an offence if:

the entity is or was a *taxation officer; and

the entity:

makes a record of information; or

discloses information to another entity (other than the entity to whom the information relates or an entity covered by subsection (2) or (3)) or to a court or tribunal; and

the information is *protected information; and

the information was acquired by the first‑mentioned entity as a taxation officer.

An entity (the covered entity) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity) if:

the covered entity is the primary entity’s *registered tax agent or BAS agent; or

the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity’s affairs relating to one or more *taxation laws; or

the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936) of the primary entity; or

the primary entity is an *incapacitated entity and the covered entity is a *representative of the incapacitated entity; or

the covered entity is the primary entity’s *legal personal representative; or

the covered entity is the primary entity’s guardian where the primary entity is a minor or suffers from mental incapacity; or

the covered entity and the primary entity are members of the same *consolidated group or *MEC group; or

the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity’s behalf with respect to protected information; or

the covered entity is the registered tax agent or BAS agent of another covered entity mentioned in paragraph (c), (d) or (e) in relation to the relevant primary entity mentioned in those paragraphs; or

the covered entity is a legal practitioner representing another covered entity mentioned in paragraph (c), (d) or (e) in relation to the affairs of the relevant primary entity mentioned in those paragraphs relating to one or more taxation laws.

An entity (the covered entity) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity) if:

all of the following subparagraphs apply:

the primary entity is, or has been, a *Group Entity of an *Applicable MNE Group;

the covered entity is, or has been, a Group Entity of an Applicable MNE Group;

the protected information relates to the *Australian GloBE tax affairs of any entity that is, or has been, a Group Entity of the Applicable MNE Group; or

all of the following subparagraphs apply:

the primary entity is, or has been, a *GloBE Joint Venture of an Applicable MNE Group;

the covered entity is, or has been, a *Globe JV Subsidiary of the GloBE Joint Venture;

the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, a Globe JV Subsidiary of the GloBE Joint Venture; or

all of the following subparagraphs apply:

the primary entity is, or has been, a GloBE JV Subsidiary of a GloBE Joint Venture of an Applicable MNE Group;

the covered entity is, or has been, the GloBE Joint Venture, or another GloBE JV Subsidiary of the GloBE Joint Venture;

the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, the GloBE Joint Venture or a GloBE JV Subsidiary of the GloBE Joint Venture; or

all of the following subparagraphs apply:

the primary entity is, or has been, a GloBE Joint Venture of an Applicable MNE Group or a GloBE JV Subsidiary of a GloBE Joint Venture of an Applicable MNE Group;

the covered entity is, or has been, a Group Entity of the Applicable MNE Group;

the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, the GloBE Joint Venture, a Globe JV Subsidiary of the GloBE Joint Venture or a Group Entity of the Applicable MNE Group; or

the covered entity is the *registered tax agent or BAS agent of another covered entity mentioned in paragraph (a), (b), (c) or (d) in relation to the relevant primary entity mentioned in those paragraphs; or

the covered entity is a *legal practitioner:

representing another covered entity mentioned in paragraph (a), (b), (c) or (d) in relation to the affairs of the relevant primary entity mentioned in those paragraphs; and

representing the other covered entity in relation to the other entity’s Australian GloBE tax affairs.