Division 355: Confidentiality of taxpayer information

Dabner, Justin (2012) Division 355: Confidentiality of taxpayer information. In: Gzell, Ian, (ed.) Australian Income Tax Commentary. Thomson Reuters, Australia, 355.1000-355.2340.

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Division 355 consolidates and standardises the previous rules imposing secrecy obligations on taxation officers and the circumstances in which such officers are permitted to make disclosures to other entities. The underlying principle is that disclosure is only permitted where the public benefit overrides the private interest in maintaining privacy: s 355-1.

Item ID: 25342
Item Type: Book Chapter (Research - B1)
ISBN: 978-0-86460-011-0
Keywords: taxation
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Date Deposited: 24 May 2013 00:04
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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