Confidentiality of tax information limited: permitted disclosures include prosecutions, government exchanges, audits, recovery and system operators. All particulars in returns, statements, accounts, documents, or records of evidence under the Act are generally confidential and officers are not to be ... Summary
Confidentiality of tax information limited: permitted disclosures include prosecutions, government exchanges, audits, recovery and system operators.
All particulars in returns, statements, accounts, documents, or records of evidence under the Act are generally confidential and officers are not to be compelled to disclose them, except as authorised by specified statutory exceptions. Permitted disclosures include those necessary for criminal or anti-corruption prosecutions; exchanges with governments or implementation agents; service of notices and recovery; civil suits involving tax authorities; audit and inquiry officers; enabling levy of other taxes; lawful exercise of statutory powers; disciplinary inquiries; contracted automated-system operators bound by confidentiality; other statutory purposes; and Commissioner-authorised publication of class information.
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