355‑5 Protection of confidentiality of i355‑5 Protection of confidentiality of indirect tax information

355‑5 Protection of confidentiality of indirect tax information

Object (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with *indirect tax information and *indirect tax documents. Offence (2) You commit an offence if: (a) you: (i) make a record of information; or (ii) disclose information to anyone else; and (b) the information was disclosed to you, or obtained by you, in the course of: (i) your appointment or employment by the Commonwealth; or (ii) the performance of services by you for the Commonwealth; or (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and (c) the information was disclosed to you, or obtained by you, under an *indirect tax law; and (d) the information relates to the affairs of an entity other than you.

Penalty: Imprisonment for 2 years.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

(3) Strict liability applies to paragraph (2)(c).

Note: For strict liability, see section 6.1 of the Criminal Code.

(4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and: (a) the making of the record or the disclosure is for the purposes of: (i) an *indirect tax law; or (ii) complying with an obligation Australia has under an agreement with another country; or (b) the making of the record or the disclosure is in the course of: (i) the performance of the duties of your appointment or employment by the Commonwealth; or (ii) the performance of services by you for the Commonwealth; or (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.

Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.

(5) Subsection (2) does not apply if: (a) you are: (i) the Commissioner; or (ii) a Deputy Commissioner; or (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and (b) an item in the following table covers your disclosure:

<table cellspacing="0" cellpadding="0" style="margin-left:0.3pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Disclosures</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">The disclosure is to...</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">and the disclosure...</span></p></td></tr></thead><tbody><tr><td style="width:25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:134.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>any entity (other than a Minister)</span></p></td><td style="width:162.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is for the purpose of the entity carrying out functions under a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxation law.</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the Administrative Appeals Tribunal</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is in connection with proceedings under a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxation law.</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the Australian Statistician</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is of information to be used for the purposes of the</span><span style="font-style:italic"> Census and Statistics Act 1905</span><span>.</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the Chief Executive Officer of the Commonwealth Services Delivery Agency</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is of information to be used for the purpose of the administration of the social security law (within the meaning of the </span><span style="font-style:italic">Social Security Act 1991</span><span>).</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the Chief Executive Officer of Customs</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is for any purpose.</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the </span><span style="font-style:italic">Social Security Act 1991</span><span>)</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>is of information to be used for the purpose of the administration of that law.</span></p></td></tr><tr><td style="width:25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:134.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item</span></p></td><td style="width:162.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>both:</span></p><p class="Tablea"><span>(a) relates to alcoholic beverages; and</span></p><p class="Tablea"><span>(b) is for the purpose of the individual administering an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.</span></p></td></tr></tbody></table>