Appendix 11: Information provided to law enforcement agencies
Section 355‑70 (item 1) of Schedule 1 to the Taxation Administration Act 1953 allows the disclosure of taxpayer information to specified law enforcement agencies where the information is:
- relevant to determining whether a serious offence has been, or is being, committed
- for enforcing a law, the contravention of which is a serious offence
- for proceeds of crime order proceedings.
The next table shows requests from agencies and ATO-initiated disclosures, while the subsequent table shows the general categories of offence in 2018–19.
For information disclosed to authorised law enforcement agency officers under section 70-40 of the Tax Agent Services Act 2009, see the TPB’s annual report at tpb.gov.au.
|
New requests |
Processed requests |
|||||||
|---|---|---|---|---|---|---|---|---|
|
Agencies |
On hand 1 July 2018 |
Requests received |
ATO- initiated |
Total requests Received |
Withdrawn |
Rejected |
Total requests Disclosed |
On hand 30 June 2019 |
|
Subsection 355‑70(1)(item 1) – serious offence |
||||||||
|
Australian Commission for Law Enforcement Integrity |
2 |
9 |
0 |
9 |
0 |
0 |
11 |
0 |
|
Australian Criminal Intelligence Commission (formerly Australian Crime Commission) |
21 |
212 |
7 |
219 |
0 |
0 |
226 |
14 |
|
Australian Federal Police |
18 |
326 |
72 |
398 |
24 |
0 |
372 |
20 |
|
Australian Securities & Investments Commission |
1 |
7 |
1 |
8 |
0 |
0 |
3 |
6 |
|
Cairns District Court |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Canberra Magistrates Court |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
Commonwealth Director of Public Prosecutions |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
County Court Melbourne |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Crime and Corruption Commission Queensland |
8 |
111 |
0 |
111 |
4 |
0 |
111 |
4 |
|
Crime and Corruption Commission Western Australia |
0 |
17 |
0 |
17 |
1 |
0 |
15 |
1 |
|
District Court Perth |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Downing Centre Sydney |
0 |
0 |
5 |
5 |
0 |
0 |
5 |
0 |
|
Independent Commission against Corruption – New South Wales |
0 |
24 |
0 |
24 |
1 |
0 |
22 |
1 |
|
Independent Commission against Corruption – South Australia |
0 |
5 |
0 |
5 |
1 |
0 |
4 |
0 |
|
Local Court, Burwood, New South Wales |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
Melbourne Magistrates Court |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
New South Wales Crime Commission |
33 |
163 |
4 |
167 |
3 |
0 |
187 |
10 |
|
New South Wales Police |
59 |
407 |
10 |
417 |
24 |
0 |
417 |
35 |
|
Northern Territory Police |
0 |
20 |
0 |
20 |
3 |
0 |
16 |
1 |
|
Queensland Police |
20 |
206 |
3 |
209 |
13 |
0 |
209 |
7 |
|
South Australian Police |
9 |
104 |
1 |
105 |
2 |
0 |
109 |
3 |
|
Tasmanian Police |
7 |
20 |
0 |
20 |
9 |
0 |
18 |
0 |
|
Victorian Independent Broad-based Anti-corruption Commission |
9 |
31 |
0 |
31 |
4 |
0 |
35 |
1 |
|
Victorian Police |
63 |
262 |
13 |
275 |
18 |
0 |
300 |
20 |
|
Western Australian Police |
20 |
129 |
2 |
131 |
5 |
0 |
140 |
6 |
|
Total |
270 |
2,053 |
128 |
2,181 |
112 |
0 |
2,210 |
129 |
|
Subsection 355‑70(1)(item 2) – ASIO |
||||||||
|
Australian Security Intelligence Organisation |
0 |
2 |
0 |
2 |
0 |
0 |
2 |
0 |
|
Total |
0 |
2 |
0 |
2 |
0 |
0 |
2 |
0 |
|
Subsection 355‑70(1)(item 3) – Project Wickenby(a) |
||||||||
|
Australian Federal Police |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Subsection 355‑70(1)(item 4) – Fraud & Anti-Corruption Centre Taskforce |
||||||||
|
Attorney-General's Department |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
AUSTRAC |
1 |
1 |
29 |
30 |
0 |
0 |
31 |
0 |
|
Australian Border Force(b) |
0 |
8 |
36 |
44 |
0 |
0 |
44 |
0 |
|
Australian Criminal Intelligence Commission |
1 |
66 |
75 |
141 |
1 |
0 |
140 |
1 |
|
Australian Federal Police |
10 |
29 |
38 |
67 |
6 |
0 |
70 |
1 |
|
Australian Securities & Investments Commission |
0 |
0 |
20 |
20 |
0 |
0 |
20 |
0 |
|
Commonwealth Director of Public Prosecutions |
0 |
0 |
15 |
15 |
0 |
0 |
15 |
0 |
|
Department of Agriculture |
0 |
3 |
0 |
3 |
0 |
0 |
0 |
3 |
|
Department of Education |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Department of Social Services |
0 |
4 |
0 |
4 |
0 |
0 |
4 |
0 |
|
Total |
12 |
111 |
216 |
327 |
7 |
0 |
327 |
5 |
|
Subsection 355‑70(1)(item 4) – Fusion Centre Taskforce |
||||||||
|
Australian Criminal Intelligence Commission |
1 |
0 |
13 |
13 |
0 |
0 |
14 |
0 |
|
Total |
1 |
0 |
13 |
13 |
0 |
0 |
14 |
0 |
|
Subsection 355‑70(1)(item 4) – National Anti-Gang Taskforce |
||||||||
|
Australian Criminal Intelligence Commission |
1 |
191 |
3 |
194 |
0 |
0 |
195 |
0 |
|
Australian Federal Police |
13 |
903 |
40 |
943 |
3 |
0 |
950 |
3 |
|
Australian Gangs Intelligence Coordination Centre |
0 |
0 |
3 |
3 |
0 |
0 |
3 |
0 |
|
Victorian Police |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Total |
14 |
1,094 |
47 |
1,141 |
3 |
0 |
1,149 |
3 |
|
Subsection 355‑70(1)(item 4) – Phoenix Taskforce |
||||||||
|
AUSTRAC |
1 |
1 |
53 |
54 |
0 |
0 |
55 |
0 |
|
Australian Border Force(b) |
1 |
1 |
42 |
43 |
0 |
0 |
43 |
1 |
|
Australian Building and Construction Commission |
0 |
0 |
32 |
32 |
0 |
0 |
32 |
0 |
|
Australian Competition and Consumer Commission |
0 |
0 |
32 |
32 |
0 |
0 |
32 |
0 |
|
Australian Criminal Intelligence Commission |
5 |
3 |
55 |
58 |
0 |
0 |
63 |
0 |
|
Australian Federal Police |
0 |
0 |
8 |
8 |
0 |
0 |
8 |
0 |
|
Australian Finance Security Authority |
0 |
0 |
39 |
39 |
0 |
0 |
39 |
0 |
|
Australian Securities Investments Commission |
4 |
8 |
132 |
140 |
0 |
0 |
142 |
2 |
|
Clean Energy Regulator |
0 |
0 |
32 |
32 |
0 |
0 |
32 |
0 |
|
Commissioner of State Revenue Office – VIC |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Consumer Affairs Victoria |
0 |
0 |
27 |
27 |
0 |
0 |
27 |
0 |
|
Department of Agriculture & Water Resources |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Department of Environment |
0 |
0 |
27 |
27 |
0 |
0 |
27 |
0 |
|
Department of Home Affairs |
0 |
1 |
40 |
41 |
0 |
0 |
41 |
0 |
|
Department of Jobs and Small Business |
3 |
2 |
73 |
75 |
0 |
0 |
77 |
1 |
|
Department of Treasury and Finance |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
Fair Work Ombudsman |
1 |
1 |
45 |
46 |
0 |
0 |
46 |
1 |
|
Labour Hire Licensing Authority Victoria |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Migration Agents Registration Authority |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
NSW Fair Trading |
0 |
0 |
31 |
31 |
0 |
0 |
31 |
0 |
|
NSW Long Service Corporation |
0 |
0 |
22 |
22 |
0 |
0 |
22 |
0 |
|
NSW Police Force |
0 |
0 |
45 |
45 |
0 |
0 |
45 |
0 |
|
Office of Industrial Relations |
0 |
0 |
27 |
27 |
0 |
0 |
27 |
0 |
|
Office of State Revenue |
11 |
28 |
339 |
367 |
0 |
0 |
378 |
0 |
|
Office of State Revenue – QLD |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Queensland Building and Construction Commission |
0 |
1 |
34 |
35 |
0 |
0 |
35 |
0 |
|
Return to Work SA |
0 |
0 |
34 |
34 |
0 |
0 |
34 |
0 |
|
Revenue NSW |
0 |
1 |
7 |
8 |
1 |
0 |
6 |
1 |
|
State Insurance Regulatory Authority |
0 |
0 |
45 |
45 |
1 |
0 |
44 |
0 |
|
Victorian Police |
1 |
0 |
39 |
39 |
0 |
0 |
40 |
0 |
|
Victorian Building Authority |
0 |
0 |
26 |
26 |
0 |
0 |
26 |
0 |
|
Victorian Legal Services Board and Commissioner |
1 |
0 |
37 |
37 |
0 |
0 |
38 |
0 |
|
WA Building Commission |
0 |
0 |
28 |
28 |
0 |
0 |
28 |
0 |
|
WorkCover |
0 |
0 |
26 |
26 |
0 |
0 |
26 |
0 |
|
Total |
28 |
47 |
1,384 |
1,431 |
2 |
0 |
1,451 |
6 |
|
Subsection 355‑70(1)(item 4) – Tobacco Taskforce |
||||||||
|
AUSTRAC |
0 |
0 |
36 |
36 |
0 |
0 |
36 |
0 |
|
Australian Criminal Intelligence Commission |
0 |
0 |
21 |
21 |
0 |
0 |
21 |
0 |
|
Commonwealth Director of Public Prosecutions |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Total |
0 |
0 |
58 |
58 |
0 |
0 |
58 |
0 |
|
Subsection 355‑70(1)(item 4) – Trusts Taskforce |
||||||||
|
AUSTRAC |
0 |
0 |
4 |
4 |
0 |
0 |
4 |
0 |
|
Australian Criminal Intelligence Commission |
0 |
0 |
5 |
5 |
0 |
0 |
5 |
0 |
|
Australian Federal Police |
0 |
0 |
6 |
6 |
0 |
0 |
6 |
0 |
|
Australian Securities Investments Commission |
0 |
0 |
2 |
2 |
0 |
0 |
2 |
0 |
|
Total |
0 |
0 |
17 |
17 |
0 |
0 |
17 |
0 |
|
Subsection 355‑70(1)(item 4) – Criminal Assets Confiscation Taskforce |
||||||||
|
Australian Criminal Intelligence Commission |
2 |
3 |
6 |
9 |
0 |
0 |
11 |
0 |
|
Australian Federal Police |
19 |
252 |
14 |
266 |
17 |
0 |
262 |
6 |
|
Total |
21 |
255 |
20 |
275 |
17 |
0 |
273 |
6 |
|
Subsection 355‑70(1)(item 4) – Taskforce Cadena |
||||||||
|
Australian Border Force(b) |
2 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
|
Total |
2 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
|
Subsection 355‑70(1)(item 5) – Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry |
||||||||
|
Royal Commission |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Total |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
GRAND TOTAL |
348 |
3,563 |
1,883 |
5,446 |
141 |
0 |
5,504 |
149 |
The next table shows the general categories of offence in 2018–19.
|
New requests |
Processed requests |
|||||||
|---|---|---|---|---|---|---|---|---|
|
Categories |
On hand 1 July 2018 |
Requests received |
ATO-initiated |
Total requests Received |
Withdrawn |
Rejected |
Total requests Disclosed |
On hand 30 June 2019 |
|
Anti Money Laundering and Counter Terrorism Financing Act |
6 |
16 |
1 |
17 |
0 |
0 |
22 |
1 |
|
Australian Passports Act |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Child Protection Act |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Common Law |
1 |
32 |
1 |
33 |
5 |
0 |
28 |
1 |
|
Confiscation Act |
4 |
66 |
0 |
66 |
4 |
0 |
63 |
3 |
|
Coroners Act |
5 |
4 |
0 |
4 |
4 |
0 |
5 |
0 |
|
Corporations Law |
1 |
2 |
0 |
2 |
0 |
0 |
1 |
2 |
|
Crimes and Criminal Code Acts (Commonwealth) |
132 |
477 |
83 |
560 |
25 |
0 |
639 |
28 |
|
Crimes and Criminal Code Acts (State) |
18 |
753 |
31 |
784 |
42 |
0 |
701 |
59 |
|
Criminal Assets Confiscation Act |
2 |
14 |
0 |
14 |
1 |
0 |
15 |
0 |
|
Criminal Assets Recovery Act |
28 |
135 |
0 |
135 |
1 |
0 |
152 |
10 |
|
Criminal Code Compilation Act |
0 |
15 |
0 |
15 |
1 |
0 |
14 |
0 |
|
Criminal Law Consolidations Act |
6 |
27 |
0 |
27 |
2 |
0 |
30 |
1 |
|
Criminal Proceeds Confiscation Act |
8 |
62 |
0 |
62 |
3 |
0 |
65 |
2 |
|
Criminal Property Confiscation Act |
4 |
24 |
0 |
24 |
2 |
0 |
25 |
1 |
|
Customs Act (Importation) |
1 |
7 |
0 |
7 |
0 |
0 |
8 |
0 |
|
Drugs Misuse and Trafficking Act |
18 |
255 |
7 |
262 |
11 |
0 |
256 |
13 |
|
Drugs Poisons and Controlled Substances Act |
22 |
134 |
0 |
134 |
7 |
0 |
144 |
5 |
|
Excise Act |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
0 |
|
Firearms Act |
0 |
4 |
0 |
4 |
0 |
0 |
3 |
1 |
|
Income Tax Assessment Act |
1 |
0 |
1 |
1 |
0 |
0 |
2 |
0 |
|
Local Government Act |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Migration Act |
1 |
4 |
0 |
4 |
0 |
0 |
4 |
1 |
|
National Consumer Credit Protection Act |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Proceeds of Crime Acts (Commonwealth) |
7 |
0 |
0 |
0 |
0 |
0 |
7 |
0 |
|
Proceeds of Crime Acts (State) |
4 |
10 |
1 |
11 |
3 |
0 |
11 |
1 |
|
Sex Work Act (Vic.) |
1 |
3 |
0 |
3 |
0 |
0 |
4 |
0 |
|
Summary Offences Act (SA) |
0 |
3 |
0 |
3 |
0 |
0 |
3 |
0 |
|
Taxation Administration Act |
0 |
1 |
2 |
3 |
1 |
0 |
2 |
0 |
|
Trade Marks Act |
0 |
1 |
0 |
1 |
0 |
0 |
1 |
0 |
|
Total |
270 |
2,053 |
128 |
2,181 |
112 |
0 |
2,210 |
129 |
Visit
https://www.transparency.gov.au/annual-reports/australian-taxation-office/reporting-year/2018-2019-69