Taxation Administration Regulations 2021

The following persons are prescribed persons, for the purpose of section 77(1)(e)(x) of the Act, in respect of the disclosure of information under this section:

a person who is employed in the Department and provides advice on taxation policy;

an authorised officer as defined in the First Home Owner Grant Act 2000;

an authorised officer as defined in the HomeBuilder Grants Act 2020;

an authorised officer as defined in the Workers Rehabilitation and Compensation Act 1988;

the Valuer-General appointed under the Valuation of Land Act 2001;

the following persons if the disclosure is relevant to an investigation by the person of an alleged breach of Division 2B of Part VI of the Fire Service Act 1979:the Chief Officer as defined in that Act; an officer of the Fire Service as defined in that Act;

the Commissioner, Second Commissioner, or a Deputy Commissioner under a law of the Commonwealth relating to taxation, or a person authorised to receive information on behalf of that Commissioner, Second Commissioner, or Deputy Commissioner;

a body, council, committee, society, association or board that – is established under a law of the Commonwealth; and is responsible for regulating the conduct of members of that body, council, committee, society, association or board;

the Director of Consumer Affairs and Fair Trading, if the disclosure is relevant to his or her functions under the Motor Vehicle Traders Act 2011.