Commonwealth Consolidated Acts Commonwealth Consolidated ActsAdministrative Decisions (Judicial Review) Act 1977
1 Paragraph ( f) of Schedule 1
Repeal the paragraph.
A New Tax System (Australian Business Number) Act 1999
2 Section 41 ( paragraph ( c) of the definition of protected information )
After "obtained under", insert ", or in relation to,".
Anti - Money Laundering and Counter - Terrorism Financing Act 2006
3 Subsection 125(3)
Repeal the subsection, substitute:
Application of Division 355 in Schedule 1 to the Taxation Administration Act 1953
(3) Division 355 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to AUSTRAC information obtained by the Commissioner of Taxation or a taxation officer under subsection ( 1) or (2) of this section as if a reference in that Division to a taxation law included a reference to this Act or the Financial Transaction Reports Act 1988 .
Note: Division 355 in Schedule 1 to the Taxation Administration Act 1953 deals with confidentiality of taxation information.
4 Subsection 125(4)
Omit "Section 3C of", substitute "Division 355 in Schedule 1 to".
Australian Crime Commission Act 2002
5 At the end of subsection 19A(5)
Add:
Note: If the information is protected information (within the meaning of section 355 - 30 in Schedule 1 to the Taxation Administration Act 1953 ), the officer or person may decline to disclose that information unless an exception in Division 355 in that Schedule covers the disclosure.
6 At the end of subsection 20(4)
Add:
Note: If the information is protected information (within the meaning of section 355 - 30 in Schedule 1 to the Taxation Administration Act 1953 ), the officer or person may decline to disclose that information unless an exception in Division 355 in that Schedule covers the disclosure.
Australian Securities and Investments Commission Act 2001
7 Subsection 127(1AA)
Repeal the subsection.
Crimes (Taxation Offences) Act 1980
8 Section 4
Repeal the section, substitute:
Division 355 in Schedule 1 to the Taxation Administration Act 1953 has effect as if this Act were part of that Act.
Customs Administration Act 1985
9 Section 16A
Repeal the section.
Development Allowance Authority Act 1992
10 Section 93AA (definition of State taxation officer disclosure provision )
Repeal the definition.
11 Paragraph 108(c)
Repeal the paragraph.
12 After section 114
Insert:
114A Disclosure of commercial - in - confidence information obtained in breach of this Act
(1) A person commits an offence if the person:
(a) makes a record of, discloses or otherwise makes use of information; and
(b) the information is commercial - in - confidence information for the purposes of section 114; and
(c) the information was disclosed to or obtained by the person in breach of section 114; and
(d) the information was not disclosed to or obtained by the person because of performing duties or functions under this Act.
Penalty: Imprisonment for 2 years.
(2) Subsection ( 1) does not apply:
(a) to the extent that the person's actions are required or permitted by this Act or reasonably necessary in order to comply with an obligation imposed by this Act; or
(b) to a disclosure if the disclosure is:
(i) to the DAA or a person who is performing duties or functions under this Act; and
(ii) for a purpose connected with administering this Act.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code .
(3) Except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act, a person must not be required to disclose to a court or tribunal a matter or thing with respect to information in relation to which subsection ( 1) applies.
13 Paragraph 118(b)
Repeal the paragraph.
Energy Grants (Cleaner Fuels) Scheme Act 2004
14 Section 3 (at the end of the note)
Add "This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 ."
Energy Grants (Credits) Scheme Act 2003
15 At the end of section 3
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
16 At the end of section 7
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
17 Section 159
Repeal the section.
First Home Saver Accounts Act 2008
18 At the end of subsection 3(1)
Add:
Note: An effect of this subsection is that people who acquire information under the specified provisions are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
19 Section 18 (definition of protected information )
Repeal the definition.
20 Section 70
Repeal the section.
Franchise Fees Windfall Tax (Collection) Act 1997
21 At the end of section 5
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
Freedom of Information Act 1982
22 Schedule 3
Omit " Crimes (Taxation Offences) Act 1980 , subsections 4(1A), (1) and (1AA)", substitute " Crimes (Taxation Offences) Act 1980 , section 4".
23 Schedule 3
Omit " Fringe Benefits Tax Assessment Act 1986 , subsection 5(3)".
24 Schedule 3
Omit " Income Tax Assessment Act 1936 , subsections 16(2), (4F), (4FA), (4JB) and (5C)".
25 Schedule 3
Omit " Petroleum Resource Rent Tax Assessment Act 1987 , subsection 17(3)".
26 Schedule 3
Omit " Taxation Administration Act 1953 , section 355 - 5 in Schedule 1", substitute " Taxation Administration Act 1953 , sections 355 - 25, 355 - 155 and 355 - 265 in Schedule 1".
27 Schedule 3
Omit " Taxation Administration Act 1953 , subsections 3C(2), 3G(6) and (9) and 3H(5) and (8), paragraph 8WB(1)(c) and subsection 8XB(1)", substitute " Taxation Administration Act 1953 , paragraph 8WB(1)(c)".
28 Schedule 3
Omit " Taxation (Interest on Overpayments and Early Payments) Act 1983 , subsection 8(2)".
Fringe Benefits Tax Assessment Act 1986
29 At the end of section 3
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
30 Section 5
Repeal the section.
Income Tax Assessment Act 1936
31 At the end of section 8
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
32 Sections 16 and 16A
Repeal the sections.
33 Paragraph 202(n)
Repeal the paragraph.
Income Tax Assessment Act 1997
34 At the end of section 1 - 7
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
35 Section 11 - 55 (table item headed "social security or like payments")
Repeal the item.
36 Subsection 30 - 229(5)
Repeal the subsection.
37 Section 59 - 5
Repeal the section.
38 Sections 396 - 95 and 396 - 100
Repeal the sections.
39 Subsection 995 - 1(1)
Insert:
"authorised ASIO officer" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
40 Subsection 995 - 1(1)
Insert:
"authorised law enforcement agency officer" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
41 Subsection 995 - 1(1)
Insert:
"law enforcement agency" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
42 Subsection 995 - 1(1)
Insert:
"proceeds of crime order" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
43 Subsection 995 - 1(1)
Insert:
"Project Wickenby officer" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
44 Subsection 995 - 1(1)
Insert:
"Project Wickenby taskforce agency" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
45 Subsection 995 - 1(1)
Insert:
"Project Wickenby taskforce supporting agency" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
46 Subsection 995 - 1(1)
Insert:
"protected information" has the meaning given by section 355 - 30 in Schedule 1 to the Taxation Administration Act 1953 .
47 Subsection 995 - 1(1)
Insert:
"purposes of the Project Wickenby taskforce" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
48 Subsection 995 - 1(1)
Insert:
"serious offence" has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
49 Subsection 995 - 1(1)
Insert:
"taskforce officer" of a prescribed taskforce has the meaning given by section 355 - 70 in Schedule 1 to the Taxation Administration Act 1953 .
50 Subsection 995 - 1(1) ( paragraph ( b) of the definition of taxation law )
Omit "regulations", substitute "legislative instruments made".
51 Subsection 995 - 1(1)
Insert:
"taxation officer" has the meaning given by section 355 - 30 in Schedule 1 to the Taxation Administration Act 1953 .
Income Tax (Transitional Provisions) Act 1997
52 At the end of section 1 - 7
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
Inspector - General of Intelligence and Security Act 1986
53 Subsection 22(3)
Omit "tax law (within the meaning of section 3E of the Taxation Administration Act 1953 )", substitute "taxation law (within the meaning of the Income Tax Assessment Act 1997 )".
54 Subsection 22(3) (note)
Omit "Section 3EC of", substitute "section 355 - 185 in Schedule 1 to".
55 Section 25A (note)
Omit " section 3EC of", substitute "Subdivision 355 - C in Schedule 1 to".
International Tax Agreements Act 1953
56 At the end of subsection 4(1)
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
57 Subsection 23(2)
Repeal the subsection.
58 Subsection 23(3)
Omit " Subsections ( 1) and (2) have", substitute " Subsection ( 1) has".
Petroleum Resource Rent Tax Assessment Act 1987
59 At the end of section 15
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
60 Sections 17 and 18
Repeal the sections.
Pooled Development Funds Act 1992
61 Subsection 71(3)
Omit all the words after "for the purposes of", substitute "Division 355 in Schedule 1 to the Taxation Administration Act 1953 , to be protected information within the meaning of that Act".
62 Subsection 17(4)
Repeal the subsection.
63 Schedule 2
Repeal the Schedule.
Product Grants and Benefits Administration Act 2000
64 Section 7 (at the end of the note)
Add "This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .".
65 Section 47
Repeal the section.
Product Stewardship (Oil) Act 2000
66 Section 7 (at the end of the note)
Add "This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .".
Retirement Savings Accounts Act 1997
67 At the end of subsection 3(1)
Add:
Note: An effect of paragraph ( e) is that people who acquire information under Divisions 2 and 4A of Part 11 are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
68 Section 16 (definition of taxation officer )
Repeal the definition.
Small Superannuation Accounts Act 1995
69 At the end of section 6
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
Superannuation Contributions Tax (Assessment and Collection) Act 1997
70 At the end of section 30
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
71 Section 32
Repeal the section.
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
72 At the end of section 26
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
73 Section 28
Repeal the section.
Superannuation (Government Co - contribution for Low Income Earners) Act 2003
74 At the end of section 46
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
75 Section 53
Repeal the section.
76 Section 56 (definition of Deputy Commissioner )
Repeal the definition.
77 Section 56 (definition of protected document )
Repeal the definition.
78 Section 56 (definition of protected information )
Repeal the definition.
79 Section 56 (definition of Second Commissioner )
Repeal the definition.
Superannuation Guarantee (Administration) Act 1992
80 Subsection 6(1) (definition of taxation officer )
Repeal the definition.
81 At the end of section 43
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
82 Sections 45 and 45A
Repeal the sections.
Superannuation Industry (Supervision) Act 1993
83 At the end of subsection 6(1)
Add:
Note: An effect of paragraphs ( e), (f) and (g) is that people who acquire information under those provisions (to the extent that they relate to self - managed superannuation funds) are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
84 Subsection 131A(1) (note)
Omit all the words after "APRA is the Regulator)", substitute "or Division 355 in Schedule 1 to the Taxation Administration Act 1953 (if the Commissioner of Taxation is the Regulator). In particular, see paragraph ( c) of the definition of officer in subsection ( 1), and subsections ( 2), (9) and (10), of section 56 of the Australian Prudential Regulation Authority Act 1998 and sections 355 - 15 and 355 - 25 in Schedule 1 to the Taxation Administration Act 1953 ".
85 Division 2 of Part 24B
Repeal the Division.
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
86 At the end of section 9
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
Superannuation (Unclaimed Money and Lost Members) Act 1999
87 Section 8 (definition of court )
Repeal the definition.
88 Section 8 (definition of protected document )
Repeal the definition.
89 Section 8 (definition of protected information )
Repeal the definition.
90 Part 6
Repeal the Part.
91 At the end of section 40
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
92 Subsection 60 - 130(2) (including the note)
Repeal the subsection, substitute:
(2) The * Chair must also set out in the report, in relation to each general category of offence and in relation to each * law enforcement agency:
(a) the number of occasions (if any) during the year on which the Board was requested by, or on behalf of, the head of the agency to disclose information under subsection 70 - 40(4) to * authorised law enforcement agency officers; and
(b) the number of occasions (if any) during the year on which information was disclosed under that subsection to authorised law enforcement agency officers.
93 Sections 70 - 35, 70 - 40 and 70 - 45
Repeal the sections, substitute:
70 - 35 Official information not to be disclosed
Offence--recording or disclosing official information
(1) A person commits an offence if:
(a) the person:
(i) is or has been a * Board member or a member of a * committee; or
(ii) is or has been an APS employee whose services were made available to the Board by the Commissioner; or
(iii) is or has been a person appointed or employed by, or a provider of services for, the Commonwealth; and
(b) the person:
(i) makes a record of information; or
(ii) discloses information to another person (other than the person to whom the information relates or that person's * agent in relation to the information) or to a court or tribunal; and
(c) the information is * official information; and
(d) the information was acquired by the first - mentioned person in the course of, or because of, his or her duties under or in relation to this Act or the regulations.
Penalty: Imprisonment for 2 years.
Consent is not a defence
(2) It is not a defence to a prosecution for an offence against subsection ( 1) that the entity to whom the information relates has consented to:
(a) the making of the record; or
(b) the disclosure of the information.
Limits on disclosure to courts and tribunals
(3) A person mentioned in paragraph ( 1)(a) is not required to disclose to a court or tribunal * official information that was acquired by the person in the course of, or because of, his or her duties under or in relation to this Act or the regulations except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.
70 - 40 Exceptions to the prohibition on disclosure of official information
Disclosure in the performance of duties
(1) Subsection 70 - 35(1) does not apply if the record or disclosure is made in performing the person's duties under or in relation to this Act or the regulations.
Note: A defendant bears an evidential burden in relation to the matters in subsection ( 1): see subsection 13.3(3) of the Criminal Code .
Disclosure of publicly available information
(2) Subsection 70 - 35(1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection 70 - 35(1) or 70 - 45(1)).
Note: A defendant bears an evidential burden in relation to the matters in subsection ( 2): see subsection 13.3(3) of the Criminal Code .
Disclosures to the Commissioner of Taxation
(3) Subsection 70 - 35(1) does not apply if the record or disclosure:
(a) is to the Commissioner; and
(b) is for the purpose of:
(i) investigating a * taxation offence; or
(ii) enforcing a law, the contravention of which is a taxation offence; or
(iii) investigating the contravention of, or enforcing a provision of, a * taxation law that imposes a civil penalty; or
(iv) the making, or proposed or possible making, of a * proceeds of crime order relating to a taxation offence.
Note: A defendant bears an evidential burden in relation to the matters in subsection ( 3): see subsection 13.3(3) of the Criminal Code .
Disclosure in relation to serious offences and proceeds of crime orders
(4) Subsection 70 - 35(1) does not apply if:
(a) the record is made for, or the disclosure is to, an * authorised law enforcement agency officer; and
(b) the record or disclosure is for the purpose of:
(i) investigating a * serious offence; or
(ii) enforcing a law, the contravention of which is a serious offence; or
(iii) the making, or proposed or possible making, of a * proceeds of crime order.
Note: A defendant bears an evidential burden in relation to the matters in subsection ( 4): see subsection 13.3(3) of the Criminal Code .
70 - 45 On - disclosure of official information
Offence--on - disclosure of information
(1) A person commits an offence if:
(a) the person:
(i) makes a record of information; or
(ii) discloses information to another person (other than a person to whom the information relates or the person's * agent in relation to the information) or to a court or tribunal; and
(b) the information was acquired by the first - mentioned person under an exception in section 70 - 40 or in this section; and
(c) the first - mentioned person did not acquire the information in the course of, or because of, his or her duties under or in relation to this Act or the regulations.
Penalty: Imprisonment for 2 years.
Consent is not a defence
(2) It is not a defence to a prosecution for an offence against subsection ( 1) that the entity to whom the information relates has consented to:
(a) the making of the record; or
(b) the disclosure of the information.
Exceptions
(3) Subsection ( 1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection ( 1) or 70 - 35(1)).
Note: A defendant bears an evidential burden in relation to the matters in subsection ( 3): see subsection 13.3(3) of the Criminal Code .
(4) Subsection ( 1) does not apply if:
(a) the information was originally disclosed under an exception in section 70 - 40 for a purpose specified in that exception (the original purpose ); and
(b) the information was acquired by the person under this section or an exception in section 70 - 40; and
(c) the record or disclosure is made by the person for the original purpose, or in connection with the original purpose.
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) Without limiting subsection ( 4), a record or disclosure is made by the person in connection with the original purpose if the record or disclosure is for purposes of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose.
Limit on on - disclosure to courts or tribunals
(6) A person is not to be required to disclose to a court or tribunal information that was acquired by the person under this section, except if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.
94 Subsection 90 - 1(1)
Insert:
"official information" means information that:
(a) was disclosed or obtained under or for the purposes of this Act; and
(b) relates to the affairs of a person; and
(c) identifies, or is reasonably capable of being used to identify, the person.
95 Subsection 90 - 1(1) (definition of proceeds of crime order )
Repeal the definition.
Taxation Administration Act 1953
96 Subsection 2(1) (definition of ASIO officer )
Repeal the definition.
97 Subsection 2(1) (definition of authorised ASIO officer )
Repeal the definition.
98 Subsection 2(1) (definition of authorised law enforcement agency officer )
Repeal the definition.
99 Subsection 2(1) (definition of authorised Royal Commission officer )
Repeal the definition.
100 Subsection 2(1) (definition of Chairperson )
Repeal the definition.
101 Subsection 2(1) (definition of eligible Royal Commission )
Repeal the definition.
102 Subsection 2(1) (definition of head )
Repeal the definition.
103 Subsection 2(1) (definition of IGIS officer )
Repeal the definition.
104 Subsection 2(1) (definition of Inspector - General )
Repeal the definition.
105 Subsection 2(1) (definition of law enforcement agency )
Repeal the definition.
106 Subsection 2(1) (definition of official )
Repeal the definition.
107 At the end of section 3A
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1.
108 Paragraphs 3B(1AA)(b) to (f)
Repeal the paragraphs, substitute:
(b) set out:
(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355 - 55(1) in Schedule 1 (about disclosures to Ministers); and
(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and
(iii) the Ministers to whom the information was disclosed; and
(c) set out:
(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355 - 70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and
(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and
(iii) the types of entities and the names of the courts and tribunals to which the information was disclosed; and
(iv) if the information was disclosed under table item 1 or 6 in subsection 355 - 70(1)--the general categories of offences in relation to which the information was disclosed; and
(d) set out the number (if any) of * taxation officers found guilty of the offence in section 355 - 25 in Schedule 1 (about disclosure of protected information).
109 Subsection 3B(1B)
Omit "13J,".
110 Sections 3C to 3H
Repeal the sections.
111 Paragraph 8WA(1AA)(b)
Omit ", (m) or (n)", substitute "or (m)".
112 Paragraphs 8WB(1A)(a) and (b)
Omit "(n),".
113 Section 8XB
Repeal the section.
114 Section 13H
Repeal the section.
115 Division 3 of Part IIIA
Repeal the Division.
116 Sections 17B and 17C
Repeal the sections.
117 Subsection 426 - 65(4) in Schedule 1
Omit all the words after "contravene", substitute "section 355 - 25 or 355 - 155".
Taxation (Interest on Overpayments and Early Payments) Act 1983
118 At the end of section 4
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
119 Section 8
Repeal the section.
Termination Payments Tax (Assessment and Collection) Act 1997
120 At the end of section 21
Add:
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .
121 Section 23
Repeal the section.
Trust Recoupment Tax Assessment Act 1985
122 Subsection 4(4)
Omit "16 of the Assessment Act or section 3C", substitute "355 - 25 or 355 - 155 in Schedule 1".
Part 2 -- Application, transitional and savings provisions
123 Application of amendments
(1) The amendments made by items 3, 4 and 93 of this Schedule apply to records and disclosures made on or after the commencement of those items (whenever the information was obtained).
(2) The amendment made by item 12 of this Schedule applies to records, disclosures and uses made on or after the commencement of that item (whenever the information was obtained).
(3) The amendment made by item 26 of this Schedule applies to exempt documents on or after the commencement of that item, whether the documents came into existence before, on or after commencement of that item.
124 Transitional--information obtained under amended or repealed provisions before commencement
If:
(a) before the commencement of this item, information was acquired by an entity under, or for the purposes of, a taxation law (within the meaning of the Income Tax Assessment Act 1997 ), other than as a taxation officer; and
(b) the information is protected information within the meaning of section 355 - 30 of Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act);
then, after that commencement, the information is taken to be information acquired by the entity under an exception in Subdivision 355 - B or 355 - C in Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act).
125 Transitional provision--authorisations
(1) If, immediately before the commencement of this item, an officer of a law enforcement agency was an authorised law enforcement agency officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the officer is taken, on and after that commencement, to be an authorised law enforcement agency officer within the meaning of the Income Tax Assessment Act 1997 .
(2) If, immediately before the commencement of this item, a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 was an authorised ASIO officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the person is taken, on and after that commencement, to be an authorised ASIO officer within the meaning of the Income Tax Assessment Act 1997 .
126 Saving--section 159 of the Excise Act 1901
(1) This item applies to an entity who acquired protected information (within the meaning of section 159 of the Excise Act 1901 as in force immediately before the commencement of item 17 of this Schedule) when the excise law (within the meaning of that Act) was not administered by the Commissioner of Taxation.
(2) Despite the repeal of section 159 of the Excise Act 1901 by item 17 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.
127 Saving--section 252C of the Superannuation Industry (Supervision) Act 1993
(1) This item applies to an entity who acquired, before 8 October 1999, protected information (within the meaning of section 252C of the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of item 85 of this Schedule).
(2) Despite the repeal of section 252C of the Superannuation Industry (Supervision) Act 1993 by item 85 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.