Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This instrument modifies the operation of the taxpayer confidentiality rules in Division 355 of Schedule 1 to the Taxation Administration Act 1953. The modification ensures that a taxation officer can disclose protected information of a deceased person to the registered tax agent, BAS agent, or legal practitioner of an executor or administrator of the estate of the individual who has died.
Administered by: Treasury
Registered 29 Jan 2020
Tabling HistoryDate
Tabled HR04-Feb-2020
Tabled Senate04-Feb-2020
Table of contents.

Commonwealth Coat of Arms of Australia

 

Taxation Administration (Remedial Power—Disclosure of Protected Information by Taxation Officers) Determination 2020

I, Louise Clarke, as delegate of the Commissioner of Taxation, make the following determination.

Dated   13th of January 2020

Louise Clarke

Deputy Commissioner of Taxation

 

  

  

  


Contents

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Definitions..................................................................................................................... 1

5............ Modification of subsection 355‑25(2) in Schedule 1 to the Act.................................... 1

6............ Application of modification........................................................................................... 2

 


1  Name

                   This instrument is the Taxation Administration (Remedial Power—Disclosure of Protected Information by Taxation Officers) Determination 2020.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.

 

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under section 370‑5 in Schedule 1 to the Taxation Administration Act 1953.

4  Definitions

                   In this instrument:

Act means the Taxation Administration Act 1953.

5  Modification of subsection 355‑25(2) in Schedule 1 to the Act

                   For the purposes of section 370‑5 in Schedule 1 to the Act, subsection 355‑25(2) in that Schedule operates as if the following paragraph were added at the end of that subsection:

               ; or (h)  the primary entity is an individual who has died and the covered entity is:

                              (i)  a registered tax agent or BAS agent of an executor or administrator of the primary entity’s estate; or

                             (ii)  a legal practitioner representing an executor or administrator of the primary entity’s estate in relation to the primary entity’s affairs relating to one or more taxation laws.

6  Application of modification

                   The modification of subsection 355‑25(2) in Schedule 1 to the Act made by this instrument applies in relation to a disclosure of information that occurs on or after the commencement of this instrument.