355-260
CurrentWhat this Subdivision is about
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-1The Australian Taxation Office
Division 355Confidentiality of taxpayer information
Subdivision 355-DDisclosure of protected information that has been unlawfully acquired
355-260 What this Subdivision is about
The disclosure of protected tax information that has been unlawfully acquired is prohibited.
Table of sections
Operative provisions
355‑265 Offence—disclosure of protected information acquired in breach of a taxation law
355‑270 Exception—disclosure of publicly available information
355‑275 Exception—disclosure in relation to a taxation law
355‑280 Limits on disclosure to courts and tribunals
Operative provisions
This Act’s bill:Second reading speech
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