Taxation Administration Act 1953

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).

The instructions must:

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

be in writing; and

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

be published on the Australian Taxation Office website.

The matters are:

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

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

other matters the Commissioner considers appropriate.

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

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

prevent the Commissioner from issuing the instructions after this time; or

affect the validity of the instructions when issued.

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.

The instructions are not a legislative instrument.