Commonwealth Numbered Acts Commonwealth Numbered Acts
Taxation Administration Act 1953
1 Subsection 2(1)
Insert:
"Tax Practitioners Board" means the Tax Practitioners Board established by section 60 - 5 of the Tax Agent Services Act 2009 .
2 Section 8AC
Omit "established by the Tax Agent Services Act 2009 ".
3 After subsection 14ZZT(1)
Insert:
(1A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:
(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and
(b) the disclosure is made to:
(i) the Tax Practitioners Board; or
(ii) the Commissioner; and
(c) the discloser considers that the information may assist the Tax Practitioners Board to perform its functions or duties under the Tax Agent Services Act 2009 , or an instrument made under that Act, in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.
4 After subsection 14ZZT(3)
Insert:
(3A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made:
(a) to an entity (within the meaning of the Income Tax Assessment Act 1997 ) that has one or more members, if:
(i) the entity is prescribed by the regulations; and
(ii) the discloser is a member of the entity; and
(b) for the purpose of obtaining assistance in relation to the operation of this Part.
(3B) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made to a medical practitioner or psychologist for the purpose of obtaining medical or psychiatric care, treatment or counselling (including psychological counselling).
5 Subsection 14ZZT(4)
Insert:
"medical practitioner" means a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.
"psychologist" means a person registered or licensed as a psychologist under a law of a State or Territory that provides for the registration or licensing of psychologists.
6 After section 14ZZT
Insert:
14ZZTA Information disclosed for the purpose of assisting the Tax Practitioners Board
(1) If information is disclosed to the Commissioner in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
(a) paragraph 355 - 30(1)(a) in Schedule 1;
(b) paragraph (a) of the definition of official information in subsection 90 - 1(1) of the Tax Agent Services Act 2009 ;
the information is taken to have been disclosed or obtained under or for the purposes of this Act, and not the Tax Agent Services Act 2009 .
(2) If information is disclosed to the Tax Practitioners Board in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions:
(a) paragraph 355 - 30(1)(a) in Schedule 1;
(b) paragraph (a) of the definition of official information in subsection 90 - 1(1) of the Tax Agent Services Act 2009 ;
the information is taken to have been disclosed or obtained under or for the purposes of the Tax Agent Services Act 2009 , and not this Act.
7 Paragraph 14ZZX(1)(c)
After "to the Commissioner", insert "or the Tax Practitioners Board".
8 After section 14ZZX
Insert:
(1) If, in civil or criminal proceedings (the primary proceedings ) instituted against an individual in a court, the individual makes a claim (relevant to the proceedings) that, because of section 14ZZX, the individual is not subject to any civil, criminal or administrative liability for making a particular disclosure:
(a) the individual bears the onus of adducing or pointing to evidence that suggests a reasonable possibility that the claim is made out; and
(b) if the individual discharges that onus--the party instituting the primary proceedings against the individual bears the onus of proving that the claim is not made out; and
(c) the court must deal with the claim in separate proceedings; and
(d) the court must adjourn the primary proceedings until the claim has been dealt with; and
(e) none of the following:
(i) any admission made by the individual in the separate proceedings;
(ii) any information given by the individual in the separate proceedings;
(iii) any other evidence adduced by the individual in the separate proceedings;
is admissible in evidence against the individual except in proceedings in respect of the falsity of the admission, information or evidence; and
(f) if the individual or another person gives evidence in the separate proceedings in support of the claim--giving that evidence does not amount to a waiver of privilege for the purposes of the primary proceedings or any other proceedings.
(2) To avoid doubt, a right under section 126K of the Evidence Act 1995 not to be compelled to give evidence is a privilege for the purposes of paragraph (1)(f) of this section.
9 Paragraph 15(3)(a)
Omit "(within the meaning of that Act)".
10 Subsection 15A(12)
Omit "(within the meaning of that Act)".