Exception—disclosure for other government purposes
355-65 Exception—disclosure for other government purposes
Section 355‑25 does not apply if:
the entity is a *taxation officer; and
an item in a table in this section covers the making of the record or the disclosure.
A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.
Table 1—Records or disclosures relating to social welfare, health or safety
Table 1 is as follows:
Table 1: Records or disclosures relating to social welfare, health or safety | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | an Agency Head (within the meaning of the Public Service Act 1999) of an agency (within the meaning of that Act) dealing with matters relating to the social security law (within the meaning of subsection 23(17) of the Social Security Act 1991) | is for the purpose of administering that law. |
2 | the *Health Secretary | is for the purpose of administering any law of the Australian Capital Territory or of the Northern Territory which is administered by the *Health Minister. |
3 | the Repatriation Commission | is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits. |
4 | the *Student Assistance Secretary | is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits. |
4A | the Secretary of the Department administered by the Minister administering the Fair Entitlements Guarantee Act 2012 | is for the purpose of administering the Fair Entitlements Guarantee Act 2012. |
4B | the *Employment Secretary | is for the purpose of administering any *Commonwealth law relating to pensions, allowances or benefits, other than the Fair Entitlements Guarantee Act 2012. |
5 | (a) the *Student Assistance Secretary; or (b) the Secretary of the Department administered by the Minister administering the Higher Education Support Act 2003; or (c) the Secretary of the Department administered by the Minister administering the VET Student Loans Act 2016 | is for the purpose of administering any *Commonwealth law relating to financial assistance to students. |
5AA | the Secretary of the Department administered by the Minister administering the Australian Apprenticeship Support Loans Act 2014 | is for the purpose of administering that Act. |
5A | the *Families Secretary or the Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997) | is for the purpose of administering the Paid Parental Leave Act 2010. |
6 | the *Families Secretary or the Chief Executive Centrelink (within the meaning of the Human Services (Centrelink) Act 1997) | is for the purpose of administering the A New Tax System (Family Assistance) (Administration) Act 1999. |
7 | the Child Support Registrar | is for the purpose of administering the Child Support (Registration and Collection) Act 1988 or the Child Support (Assessment) Act 1989. |
8 | the Chief Executive Medicare (within the meaning of the Human Services (Medicare) Act 1973) | is for the purpose of administering Part 2‑2 (about premiums reduction scheme) or 6‑4 (about administration of that scheme) of the Private Health Insurance Act 2007. |
9 | an *Australian government agency | is necessary for the purpose of preventing or lessening: (a) a serious threat to an individual’s life, health or safety; or (b) a serious threat to public health or public safety. |
10 | an *Australian government agency | is for the purpose of preventing, detecting, disrupting or investigating conduct that relates to a matter of security as defined by section 4 of the Australian Security Intelligence Organisation Act 1979 |
11 | the Chief Executive Officer of Services Australia | is for the purpose of administering the program known as the COVID‑19 Disaster Payment. |
Table 2—Records or disclosures relating to superannuation or finance
Table 2 is as follows:
Table 2: Records or disclosures relating to superannuation or finance | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | a financial sector supervisory agency (within the meaning of section 3 of the Australian Prudential Regulation Authority Act 1998) | (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999; and (b) is for the purpose of the agency performing any of its functions or exercising any of its powers. |
2 | (a) an agency having the function, in Australia or in a foreign country, of supervising or regulating *financial institutions; or (b) any other agency (including a foreign agency) specified in the regulations | (a) is of information that was obtained under or in relation to the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993; and (b) is for the purpose of performing any of its functions or exercising any of its powers; and (c) is made in accordance with the conditions (if any) imposed by the regulations in relation to the disclosure of information under this item. |
3 | the operator of the AFCA scheme (within the meaning of the Corporations Act 2001) | (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999; and (b) is for the purpose of the operator performing any of its functions or exercising any of its powers. |
4 | the Australian Prudential Regulation Authority (APRA) | is for the purpose of administering: (a) the Financial Institutions Supervisory Levies Collection Act 1998; or (b) the Superannuation Industry (Supervision) Act 1993. |
5 | APRA | (a) is of information that was obtained under or in relation to the Superannuation (Unclaimed Money and Lost Members) Act 1999; and (b) is for the purpose of APRA performing any of its functions or exercising any of its powers. |
6 | APRA | is for the purpose of administering a reporting standard made under section 13 of the Financial Sector (Collection of Data) Act 2001, to the extent that the standard relates to amounts reported to *APRA for the purposes of the Major Bank Levy Act 2017. |
6A | *ASIC | is for the purpose of administering Part 16 of the Superannuation Industry (Supervision) Act 1993. |
7 | an individual who is or was an employee (within the meaning of the Superannuation Guarantee (Administration) Act 1992) | (a) is of information that relates to the Commissioner’s response to a complaint by the individual about a failure by the individual’s employer or former employer to comply with the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992, or under a provision of this Act as it relates to that Act, in relation to the employee; and (b) does not relate to the general financial affairs of the employer. |
7A | an individual who is or was an employee (within the meaning of the Superannuation Guarantee (Administration) Act 1992) | (a) is of information that relates to: (i) a failure by the individual’s employer or former employer to comply with the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992, or under a provision of this Act as it relates to that Act, in relation to the employee; or (ii) if the Commissioner reasonably suspects that such a failure has occurred—the suspected failure; or (iii) any actions taken by the Commissioner in relation to such a failure or suspected failure; and (b) does not relate to the general financial affairs of the employer. |
8 | any entity, court or tribunal | is of information that was obtained under, or for the purposes of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993 and is for the purpose of all or any of the following: (a) identifying a particular *self managed superannuation fund; (b) enabling members of the public to contact persons who perform functions in relation to a particular self managed superannuation fund; |
(c) enabling the Commissioner to provide an opinion to members of the public as to whether or not a particular self managed superannuation fund is a complying superannuation fund in relation to a particular income year for the purposes of Division 2 of Part 5 of the Superannuation Industry (Supervision) Act 1993; (d) describing activity engaged in, or proposed to be engaged in, by the Commissioner in relation to a breach or suspected breach by a person of a provision of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 or the Superannuation Industry (Supervision) Act 1993. | ||
8A | a Senior Registry official (within the meaning of section 90XZJ of the Family Law Act 1975) of a court in response to that official’s request under that section | (a) is of superannuation information (within the meaning of that section); and (b) is for the purpose of property settlement proceedings (within the meaning of that Act). |
8B | the Principal Registrar of the Family Court of Western Australia in response to the Principal Registrar’s request under section 90YZY of the Family Law Act 1975 | (a) is of superannuation information (within the meaning of that section); and (b) is for the purpose of all of the relevant proceedings (within the meaning of that section). |
10 | (a) a *regulated superannuation fund; or (b) a public sector superannuation scheme (within the meaning of the Superannuation Industry (Supervision) Act 1993); or (c) an *approved deposit fund; or (d) an *RSA provider; or (e) an entity that, as an agent of such a fund, scheme or RSA provider, provides administration services for: (i) beneficiaries (within the meaning of that Act) of the fund or scheme; or (ii) holders (within the meaning of the Retirement Savings Accounts Act 1997) of *RSAs provided by the RSA provider | is for the purpose of: (a) informing: (i) a beneficiary (within the meaning of the Superannuation Industry (Supervision) Act 1993) of such a fund or scheme; or (ii) a holder (within the meaning of the Retirement Savings Accounts Act 1997) of an *RSA provided by the *RSA provider; or (iii) an applicant to become such a beneficiary or holder; of one or more of his or her *superannuation interests (whether with that fund, scheme or RSA provider or another fund, scheme or RSA provider); or (b) assisting such a beneficiary, holder or applicant to choose whether to maintain or create such a superannuation interest; or (c) assisting such a beneficiary, holder or applicant to give effect to such a choice; or |
(d) informing such a beneficiary, holder or applicant of an amount that is or may become payable, or that may be paid, credited or otherwise dealt with, in relation to the beneficiary, holder or applicant under: (i) the Small Superannuation Accounts Act 1995; or (ii) the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003; or (iii) the Superannuation Guarantee (Administration) Act 1992; or (iv) the Superannuation (Unclaimed Money and Lost Members) Act 1999; or (e) assisting such a beneficiary, holder or applicant to give effect to a choice that he or she may make, or undertake an action that he or she may undertake, in relation to an amount mentioned in paragraph (d). | ||
10A | a *superannuation provider | is for the purpose of complying with section 131‑80 in this Schedule. |
11 | a *superannuation provider or APRA | is for the purpose of complying with subsection 292‑102(9) of the Income Tax Assessment Act 1997. |
12 | An employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of an individual | is for the purpose of: (a) informing the individual of one or more of his or her *superannuation interests; or (b) assisting the individual to choose whether to maintain or create a superannuation interest; or (c) assisting the individual to give effect to such a choice |
Table 3—Records or disclosures relating to corporate regulation, business, research or policy
Table 3 is as follows:
Table 3: Records or disclosures relating to corporate regulation, business, research or policy | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | *ASIC | is for the purpose of performing any functions or exercising any powers under any Act or instrument, or part of any Act or instrument, of which the Commission has the general administration. |
6 | Industry Innovation and Science Australia established under section 6 of the Industry Research and Development Act 1986 | is for the purpose of administering any *Commonwealth law relating to venture capital. |
6A | the Secretary of the Department administered by the Minister administering the Shipping Reform (Tax Incentives) Act 2012 | is for the purpose of administering that Act. |
7 | the Secretary of the Department | is for the purpose of administering the Foreign Acquisitions and Takeovers Act 1975. |
7A | a person appointed by the Commonwealth for the purposes of the Foreign Acquisitions and Takeovers Act 1975 | is for the purpose of advising the Treasurer in relation to the administration of that Act. |
8 | the Secretary of the Department | (a) is of information that does not include the name, contact details or *ABN of any entity; and (b) is for the purpose of the Department estimating or analysing taxation revenue or estimating the cost of policy proposals. |
9 | the Parliamentary Budget Officer (within the meaning of the Parliamentary Service Act 1999) | (a) is of information that does not include the name, contact details or *ABN of any entity; and (b) is for the purpose of the Parliamentary Budget Officer performing any of his or her functions, or exercising any of his or her powers, under Part 7 of the Parliamentary Service Act 1999. |
Table 4—Records or disclosures relating to other taxation matters
Table 4 is as follows:
Table 4: Records or disclosures relating to other taxation matters | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | a State taxation officer, or a Territory taxation officer, within the meaning of subsection 13D(1) of this Act | is for the purpose of administering a *State law or *Territory law relating to taxation, if a State taxation officer or a Territory taxation officer is authorised by law to communicate information obtained under the State law or Territory law to the Commissioner. |
2 | a State taxation officer, or a Territory taxation officer, within the meaning of subsection 13D(1) of this Act | (a) is of rental information, residential address information or spousal information; and (b) is for the purpose of administering the First Home Owner Grant (New Homes) Act 2000 (NSW), or a similar *State law or *Territory law. |
4 | an individual who holds an office of a State or Territory, being an office prescribed for the purpose of this table item | (a) is of information that relates to alcoholic beverages; and (b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages. |
5 | the Inspector‑General of Taxation | is for the purpose of investigating or reporting under, or otherwise administering: (a) the Inspector‑General of Taxation Act 2003; or (b) provisions of the Ombudsman Act 1976, to the extent that they are applied by the Inspector‑General of Taxation Act 2003. |
6 | the National Anti‑Corruption Commissioner (within the meaning of the National Anti‑Corruption Commission Act 2022) | (a) is for the purposes of the National Anti‑Corruption Commission Act 2022; and (b) is in relation to a corruption issue that relates to the Australian Taxation Office or the Inspector‑General of Taxation. |
Table 5—Records or disclosures relating to rehabilitation or compensation
Table 5 is as follows:
Table 5: Records or disclosures relating to rehabilitation or compensation | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | an authority of the Commonwealth established under a *Commonwealth law relating to rehabilitation or compensation | is for the purpose of performing any of its functions or exercising any of its powers under that law. |
2 | the *Defence Secretary | is for the purpose of administering any *Commonwealth law relating to payments in respect of dependants of members of the Defence Force. |
3 | an authority of a State or Territory that administers a *workers’ compensation law | (a) is of information that relates to amounts withheld under Part 2‑5 in Schedule 1 to this Act (about PAYG withholding); and (b) is for the purpose of ensuring that employers comply with their obligations relating to insurance or the imposition of a levy under that law. |
Table 6—Records or disclosures relating to the environment
Table 6 is as follows:
Table 6: Records or disclosures relating to the environment | ||
|---|---|---|
Item | The record is made for or the disclosure is to... | and the record or disclosure... |
2 | the *Environment Secretary | is for the purpose of administering product stewardship (oil) benefits. |
3 | the Australian Renewable Energy Agency | (a) is of information relating to the entitlement of an entity to a tax offset for an income year under Division 421 of the Income Tax Assessment Act 1997 (which is about the hydrogen production tax offset), including information about the amount of such a tax offset; and (b) is for the purpose of administering the program known as Hydrogen Headstart. |
Table 7—Records or disclosures relating to miscellaneous matters
Table 7 is as follows:
Table 7: Records or disclosures relating to miscellaneous matters | ||
|---|---|---|
Item | The record is made for or the disclosure is to ... | and the record or disclosure ... |
1 | the Australian Statistician | is for the purpose of administering the Census and Statistics Act 1905. |
2 | the Comptroller‑General of Customs (within the meaning of the Customs Act 1901) | is for the purpose of administering any Act to the extent to which the Comptroller‑General of Customs has the general administration of the Act or any instrument under such an Act. |
2A | the Electoral Commissioner (within the meaning of the Commonwealth Electoral Act 1918) | (a) is of information disclosed to, or obtained by, the Commissioner of Taxation on or after the commencement of this table item; and (b) is for the purpose of administering the Commonwealth Electoral Act 1918 or the Referendum (Machinery Provisions) Act 1984. |
3 | the *Immigration Secretary or the Australian Border Force Commissioner (within the meaning of the Australian Border Force Act 2015) | is for the purpose of performing any functions or exercising any powers under any Act or instrument, or part of any Act or instrument, administered by the Minister administering the *Immigration Department. |
4 | the Regulator (within the meaning of the Payment Times Reporting Act 2020) | (a) is of information relating to whether an entity is a reporting entity (within the meaning of the Payment Times Reporting Act 2020); and (b) is for the purpose of enabling the Regulator to administer that Act. |
5 | the Fair Work Ombudsman (within the meaning of the Fair Work Act 2009) | (a) is of the fact of an entity’s actual or reasonably suspected non‑compliance with a *taxation law; and (b) is for the purpose of ensuring the entity’s compliance with the Fair Work Act 2009. |
5AB | (a) the Fair Work Commission (within the meaning of the Fair Work Act 2009); or (b) the Fair Work Ombudsman (within the meaning of that Act) | (a) is of information that relates to the jobkeeper scheme (within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020); and (b) is for the purpose of administering the Fair Work Act 2009. |
5A | the Commissioner of the Australian Charities and Not‑for‑profits Commission | is for the purpose of administering the Australian Charities and Not‑for‑profits Commission Act 2012. |
6 | (a) the Commissioner of the Australian Charities and Not‑for‑profits Commission; or (b) the Attorney‑General of a State or Territory | (a) is of information that relates to non‑compliance of: (i) an *ancillary or community charity trust fund; or (ii) a *community charity corporation; or (iii) a charity (other than a charity already covered by subparagraph (i) or (ii)); with an *Australian law; and (b) is for the purpose of the administration of an Australian law governing trusts and charities. |
6A | the Secretary of the Department administered by the Minister administering the Petroleum and Other Fuels Reporting Act 2017 | is for the purpose of administering the Petroleum and Other Fuels Reporting Act 2017 or the Fuel Security Act 2021. |
7 | the Secretary of a Department administered by a Minister responsible for: (a) agriculture; or (aa) water; or (b) industry policy; or (c) investment promotion; or (d) taxation policy; or (e) foreign investment in Australia | (a) is of information contained in the Register of Foreign Ownership of Agricultural Land or Register of Foreign Ownership of Water Entitlements; and (b) is for the purpose of enabling that Department to assist that Minister to discharge that responsibility. |
8 | a *foreign government agency of a foreign country or part of a foreign country, or an entity acting on behalf of such an agency | (a) is of information relating to the address, contact information or income of a person who has an obligation to repay a student loan issued by or on behalf of: (i) that agency; or (ii) another *foreign government agency of that country, or that part of that country; and (b) is for the purposes of contacting the person, and recovering from the person outstanding amounts relating to the loan. |
9 | an *Australian government agency that administers an *Australian law referred to in paragraph 980‑10(1)(a) of the Income Tax Assessment Act 1997 | is for the purpose of administering that *Australian law in relation to whether an entity should be, or should continue to be, covered by that Australian law in the way described in that paragraph. |
10 | an *Australian government agency that registers entities as described in paragraph 980‑10(1)(b) of the Income Tax Assessment Act 1997 | is for the purpose of determining whether an entity should be, or should continue to be, registered as described in that paragraph. |
10A | an *Australian government agency | (a) is of information that relates to the jobkeeper scheme (within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020); and (b) is for the purpose of administering an *Australian law; and (c) is for a purpose relating to the coronavirus known as COVID‑19. |
12 | an *Australian government agency | is for the purpose of administering a program declared under subsection (10) to be a relevant COVID‑19 business support program. |
13 | an *Australian government agency | is for the purpose of administering a program declared under section 355‑66 to be a major disaster support program. |
14 | the Secretary of the Department | (a) is of information that concerns: (i) a breach of an obligation of confidence by an entity (the first entity) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or (ii) if the taxation officer reasonably suspects that such a breach has occurred—the suspected breach; where the obligation arose in connection with the first entity providing advice, or otherwise providing services, to a Commonwealth entity either: (iii) as an entity engaged by the Commonwealth entity for that purpose; or (iv) as an entity representing a taxpayer; and (b) is for the purpose of enabling or assisting in the consideration, development or implementation of any measure, or the taking of any action, directed at dealing with the breach or suspected breach; and (c) does not include: (i) the *ABN; or (ii) the name; or (iii) contact details; or (iv) personal information (within the meaning of the Privacy Act 1988); of any entity other than the first entity, unless the Commissioner is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (b); and (d) if the taxation officer is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—is authorised by: (i) the Commissioner; or (ii) a Second Commissioner; or (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer. |
15 | a professional disciplinary body that is prescribed for the purposes of this table item (a prescribed disciplinary body) | (a) is of information that concerns an entity (the first entity) and an act or omission (or a suspected act or omission) of the first entity that the taxation officer reasonably suspects may constitute a breach by the first entity of the prescribed disciplinary body’s code of conduct or professional standards, however described; and (b) is for the purpose of enabling or assisting the prescribed disciplinary body to perform one or more of its functions in respect of the first entity; and (c) does not include: (i) the *ABN; or (ii) the name; or (iii) contact details; or (iv) personal information (within the meaning of the Privacy Act 1988); of any entity other than the first entity, unless the Commissioner is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (b); and (d) if the taxation officer is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—is authorised by: (i) the Commissioner; or (ii) a Second Commissioner; or (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer. |
16 | the Secretary of the Department administered by the Minister administering the News Journalism Payments Act 2026 | is for the purpose of administering that Act. |
To avoid doubt, the exceptions in table items 7 and 7A in table 2 in subsection (3) have effect even if it is, or has been, in dispute or uncertain whether the individual is an employee or former employee of the employer.
For the purposes of item 12 of Table 7 in subsection (8), the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a relevant COVID‑19 business support program if the Minister is satisfied that the program is, in effect:
responding to economic impacts of the coronavirus known as COVID‑19; and
directed at supporting *businesses the operations of which have been significantly disrupted as a result of a public health directive.
This provision refers to the regulations (specified in the regulations
, the regulations
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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