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 2020–21.
Agencies | Requests on hand 1 July 2020 | Requests received | ATO-initiated requests | Total requests received | Requests withdrawn | Requests rejected | Total requests disclosed | Requests on hand 30 June 2021 |
|---|---|---|---|---|---|---|---|---|
Subsection 355‑70(1)(item 1) – serious offence | ||||||||
Australian Commission for Law Enforcement Integrity | 1 | 5 | 1 | 6 | 0 | 0 | 7 | 0 |
Australian Criminal Intelligence Commission | 9 | 321 | 6 | 327 | 2 | 0 | 326 | 8 |
Australian Federal Police | 30 | 416 | 26 | 442 | 27 | 3 | 407 | 35 |
Australian Securities & Investments Commission | 3 | 7 | 0 | 7 | 0 | 0 | 9 | 1 |
Brisbane District Court | 0 | 0 | 1 | 1 | 1 | 0 | 0 | 0 |
Cairns District Court | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Commonwealth Director of Public Prosecutions | 0 | 2 | 1 | 3 | 1 | 0 | 2 | 0 |
Corruption and Crime Commission of Western Australia | 1 | 19 | 0 | 19 | 1 | 0 | 18 | 1 |
County Court of Victoria | 0 | 0 | 3 | 3 | 0 | 0 | 3 | 0 |
Crime and Corruption Commission Queensland | 0 | 90 | 0 | 90 | 3 | 0 | 80 | 7 |
District Court of NSW – Downing Centre | 0 | 0 | 5 | 5 | 0 | 0 | 5 | 0 |
District Court of NSW – Liverpool | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
District Court of NSW – Newcastle | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
District Court of NSW – Parramatta | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
District Court of Queensland – Mackay | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
District Court of South Australia | 0 | 0 | 3 | 3 | 0 | 0 | 3 | 0 |
District Court of Western Australia – Fremantle | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
District Court of Western Australia – Perth | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Independent Broad-based Anti‑corruption Commission, Victoria | 1 | 9 | 0 | 9 | 0 | 0 | 10 | 0 |
Independent Commissioner Against Corruption of South Australia | 0 | 4 | 0 | 4 | 1 | 0 | 3 | 0 |
Local Court Byron Bay | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Magistrates Court Brisbane | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
New South Wales Crime Commission | 5 | 153 | 1 | 154 | 5 | 0 | 147 | 7 |
Northern Territory Police Force | 1 | 14 | 0 | 14 | 1 | 0 | 14 | 0 |
NSW Independent Commission Against Corruption | 0 | 13 | 1 | 14 | 1 | 0 | 12 | 1 |
NSW Police Force | 23 | 426 | 15 | 441 | 27 | 1 | 387 | 49 |
Perth Magistrates Court | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Queensland Police Service | 17 | 245 | 9 | 254 | 26 | 0 | 220 | 25 |
South Australia Police | 0 | 64 | 7 | 71 | 2 | 0 | 69 | 0 |
Southport Court of Queensland | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Supreme Court of NSW | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Supreme Court of Tasmania | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Supreme Court of the Northern Territory | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Tasmania Police | 1 | 15 | 1 | 16 | 1 | 0 | 16 | 0 |
Victoria Police | 13 | 278 | 6 | 284 | 14 | 6 | 247 | 30 |
Western Australian Police Force | 19 | 160 | 2 | 162 | 3 | 0 | 169 | 9 |
Total | 124 | 2,241 | 105 | 2,346 | 116 | 10 | 2,171 | 173 |
Subsection 355‑70(1)(item 2) – ASIO | ||||||||
Australian Security Intelligence Organisation | 0 | 3 | 0 | 3 | 0 | 0 | 3 | 0 |
Total | 0 | 3 | 0 | 3 | 0 | 0 | 3 | 0 |
Subsection 355‑70(1)(item 4) – Black Economy Taskforce | ||||||||
Attorney-General's Department | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
AUSTRAC | 0 | 1 | 11 | 12 | 0 | 0 | 12 | 0 |
Australian Border Force | 0 | 3 | 13 | 16 | 0 | 0 | 16 | 0 |
Australian Criminal Intelligence Commission | 0 | 0 | 14 | 14 | 0 | 0 | 14 | 0 |
Australian Federal Police | 0 | 0 | 9 | 9 | 0 | 0 | 9 | 0 |
Commonwealth Director of Public Prosecutions | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Department of Home Affairs | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Fair Work Ombudsman | 0 | 0 | 14 | 14 | 0 | 0 | 14 | 0 |
Services Australia | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Treasury | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Total | 0 | 4 | 71 | 75 | 0 | 0 | 75 | 0 |
Subsection 355‑70(1)(item 4) – Criminal Assets Confiscation Taskforce | ||||||||
AUSTRAC | 1 | 12 | 2 | 14 | 1 | 0 | 14 | 0 |
Australian Criminal Intelligence Commission | 0 | 93 | 0 | 93 | 0 | 0 | 93 | 0 |
Australian Federal Police | 5 | 150 | 12 | 162 | 6 | 0 | 150 | 11 |
Total | 6 | 255 | 14 | 269 | 7 | 0 | 257 | 11 |
Subsection 355‑70(1)(item 4) – Fraud and Anti-Corruption Centre Taskforce | ||||||||
AUSTRAC | 0 | 2 | 1 | 3 | 0 | 0 | 3 | 0 |
Australian Border Force | 0 | 27 | 68 | 95 | 0 | 0 | 95 | 0 |
National Disability Insurance Agency | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
Total | 1 | 29 | 69 | 98 | 0 | 0 | 99 | 0 |
Subsection 355‑70(1)(item 4) – Illicit Tobacco Taskforce | ||||||||
AUSTRAC | 2 | 0 | 10 | 10 | 0 | 0 | 12 | 0 |
Australian Border Force | 4 | 3 | 34 | 37 | 0 | 0 | 41 | 0 |
Australian Criminal Intelligence Commission | 2 | 0 | 9 | 9 | 0 | 0 | 11 | 0 |
Department of Home Affairs | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Total | 8 | 3 | 55 | 58 | 0 | 0 | 66 | 0 |
Subsection 355‑70(1)(item 4) – National Anti-Gang Taskforce | ||||||||
Australian Criminal Intelligence Commission | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Australian Federal Police | 1 | 526 | 9 | 535 | 2 | 0 | 531 | 3 |
Total | 1 | 526 | 10 | 536 | 2 | 0 | 532 | 3 |
Subsection 355‑70(1)(item 4) – Phoenix Taskforce | ||||||||
Attorney-General's Department | 0 | 0 | 38 | 38 | 0 | 0 | 37 | 1 |
AUSTRAC | 0 | 0 | 17 | 17 | 0 | 0 | 16 | 1 |
Australian Border Force | 0 | 0 | 14 | 14 | 0 | 0 | 14 | 0 |
Australian Building and Construction Commission | 0 | 0 | 10 | 10 | 0 | 0 | 10 | 0 |
Australian Competition & Consumer Commission | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Australian Criminal Intelligence Commission | 0 | 1 | 17 | 18 | 1 | 0 | 17 | 0 |
Australian Federal Police | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Australian Finance Security Authority | 0 | 1 | 17 | 18 | 0 | 0 | 18 | 0 |
Australian Securities & Investments Commission | 0 | 8 | 83 | 91 | 0 | 0 | 91 | 0 |
Clean Energy Regulator | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Commissioner of State Revenue Office – Victoria | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Consumer Affairs Victoria | 0 | 0 | 10 | 10 | 0 | 0 | 10 | 0 |
Department of Agriculture & Water Resources | 0 | 0 | 6 | 6 | 0 | 0 | 6 | 0 |
Department of Environment | 0 | 0 | 4 | 4 | 0 | 0 | 4 | 0 |
Department of Health | 0 | 0 | 11 | 11 | 0 | 0 | 11 | 0 |
Department of Immigration and Border Protection | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
Department of Industry, Innovation & Science | 0 | 0 | 10 | 10 | 0 | 0 | 10 | 0 |
Department of Mines, Industry, Regulation & Safety | 0 | 0 | 10 | 10 | 0 | 0 | 10 | 0 |
Department of Treasury and Finance – South Australia | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Fair Work Ombudsman | 0 | 0 | 18 | 18 | 0 | 0 | 18 | 0 |
Labour Hire Authority Victoria | 1 | 0 | 15 | 15 | 0 | 0 | 16 | 0 |
Labour Hire Licensing Queensland | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
NSW Fair Trading | 0 | 0 | 10 | 10 | 0 | 0 | 10 | 0 |
NSW Long Service Corporation | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
NSW Police Force | 0 | 0 | 14 | 14 | 0 | 0 | 14 | 0 |
Office of Industrial Relations Queensland | 1 | 12 | 18 | 30 | 1 | 0 | 30 | 0 |
Office of State Revenue (all states) | 1 | 5 | 106 | 111 | 0 | 0 | 112 | 0 |
Queensland Building & Construction Commission | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Return to Work SA | 0 | 0 | 19 | 19 | 0 | 0 | 19 | 0 |
Services Australia | 0 | 0 | 7 | 7 | 0 | 0 | 7 | 0 |
State Insurance Regulatory Authority NSW | 0 | 0 | 18 | 18 | 0 | 0 | 18 | 0 |
Victorian Building Authority | 0 | 0 | 9 | 9 | 0 | 0 | 9 | 0 |
Victorian Legal Services Board and Commissioner | 0 | 0 | 12 | 12 | 0 | 0 | 12 | 0 |
Victoria Police | 0 | 0 | 11 | 11 | 0 | 0 | 11 | 0 |
WorkCover Queensland | 0 | 3 | 12 | 15 | 0 | 0 | 15 | 0 |
Total | 3 | 32 | 589 | 621 | 2 | 0 | 620 | 2 |
Subsection 355‑70(1)(item 4) – Serious Financial Crime Taskforce | ||||||||
Attorney-General's Department | 0 | 0 | 40 | 40 | 0 | 0 | 40 | 0 |
AUSTRAC | 1 | 0 | 328 | 328 | 0 | 0 | 329 | 0 |
Australian Border Force | 0 | 1 | 114 | 115 | 0 | 0 | 115 | 0 |
Australian Criminal Intelligence Commission | 0 | 12 | 173 | 185 | 0 | 0 | 185 | 0 |
Australian Federal Police | 0 | 19 | 174 | 193 | 1 | 0 | 192 | 0 |
Australian Finance Security Authority | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Australian Securities & Investments Commission | 0 | 4 | 65 | 69 | 0 | 0 | 69 | 0 |
Australian Signals Directorate | 0 | 0 | 4 | 4 | 0 | 0 | 4 | 0 |
Commonwealth Director of Public Prosecutions | 0 | 0 | 42 | 42 | 0 | 0 | 42 | 0 |
Department of Home Affairs | 0 | 0 | 23 | 23 | 0 | 0 | 23 | 0 |
Labour Hire Authority Victoria | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Office of Industrial Relations Queensland | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Office of State Revenue (all states) | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Return to Work SA | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Services Australia | 0 | 1 | 63 | 64 | 0 | 0 | 64 | 0 |
WorkCover Queensland | 0 | 0 | 2 | 2 | 0 | 0 | 2 | 0 |
Total | 1 | 37 | 1,033 | 1,070 | 1 | 0 | 1,070 | 0 |
Subsection 355‑70(1)(item 4) – Trusts Taskforce | ||||||||
AUSTRAC | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Australian Securities & Investments Commission | 0 | 0 | 6 | 6 | 0 | 0 | 6 | 0 |
Total | 0 | 0 | 7 | 7 | 0 | 0 | 7 | 0 |
GRAND TOTAL | 144 | 3,130 | 1,953 | 5,083 | 128 | 10 | 4,900 | 189 |
Categories | On hand 1 July 2020 | Requests received | ATO-initiated | Total requests Received | Withdrawn requests | Rejected requests | Total requests Disclosed | On hand 30 June 2021 |
|---|---|---|---|---|---|---|---|---|
Anti-Money Laundering and Counter Terrorism Financing Act 2006 | 0 | 8 | 0 | 8 | 0 | 0 | 8 | 0 |
Child Protection Acts(a) | 0 | 4 | 0 | 4 | 0 | 0 | 3 | 1 |
Common Law | 1 | 14 | 0 | 14 | 3 | 1 | 10 | 1 |
Competition & Consumer Act 2010 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
Confiscation Acts(b) | 13 | 262 | 2 | 264 | 8 | 1 | 250 | 18 |
Coroners Act 1996 (WA) | 0 | 1 | 0 | 1 | 0 | 0 | 0 | 1 |
Corporations Law(c) | 2 | 8 | 0 | 8 | 0 | 0 | 9 | 1 |
Crimes and Criminal Code Acts (Commonwealth)(d) | 33 | 674 | 37 | 711 | 28 | 1 | 677 | 38 |
Crimes and Criminal Code Acts (state)(e) | 54 | 846 | 54 | 900 | 55 | 4 | 803 | 92 |
Criminal Code Compilation Act 1913 (WA) | 3 | 23 | 0 | 23 | 0 | 0 | 25 | 1 |
Criminal Law Consolidations Act 1935 (SA) | 0 | 20 | 4 | 24 | 2 | 0 | 22 | 0 |
Customs Act 1901 (Importation) | 0 | 2 | 0 | 2 | 1 | 0 | 1 | 0 |
Drug Misuse and Trafficking Acts(f) | 14 | 250 | 4 | 254 | 17 | 0 | 234 | 17 |
Drugs Poisons and Controlled Substances Acts(g) | 3 | 106 | 0 | 106 | 2 | 0 | 104 | 3 |
Excise Act 1901 | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 |
Firearms Acts(h) | 0 | 4 | 0 | 4 | 0 | 0 | 4 | 0 |
Foreign Passports Act 2005 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
Heavy Vehicle National Law 2014 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
Proceeds of Crime Act 2002 | 0 | 10 | 2 | 12 | 0 | 0 | 12 | 0 |
Sentencing Act 1991 (Vic) | 0 | 2 | 0 | 2 | 0 | 2 | 0 | 0 |
Sex Workers Act 1994 (Vic) | 0 | 2 | 0 | 2 | 0 | 0 | 2 | 0 |
Surveillance Devices Act 2007 (NSW) | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
Taxation Administration Act 1953 | 0 | 1 | 1 | 2 | 0 | 1 | 1 | 0 |
Trades Mark Act 1995 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 |
TOTAL | 124 | 2,241 | 105 | 2,346 | 116 | 10 | 2,171 | 173 |
Notes
(a) Child Protection Acts include Child Protection (Offenders Registration) Act 2000 (NSW) and Child Protection (Offender Reporting and Offender Prohibition Order) Act 2004 (Qld)
(b) Confiscation Acts include Confiscation Act 1997 (Vic), Confiscation of Criminal Assets Act 2003 (ACT), Criminal Assets Confiscation Act 2005 (SA), Criminal Assets Recovery Act 1990 (NSW), Criminal Proceeds Confiscation Act 2002 (Qld), Criminal Property Forfeiture Act 2002 (NT), and Crime (Confiscation of Profits) Act 1993 (Tas).
(c) Corporations Law includes Corporations Act 2001 and Corporations (Aboriginal & Torres Strait Islander) Act 2006.
(d) Crimes and Criminal Code Acts (Commonwealth) include Bankruptcy Act 1966, Criminal Code Act 1995 and Fair Work Act 2009.
(e) Crimes and Criminal Code Acts (state) include Crimes Act 1900 (NSW), Crimes Act 1958 (Vic), Criminal Code Act 2002 (ACT), Criminal Code Act 1899 (Qld), Crimes (Domestic and Personal Violence) Act 2007 (NSW) and Criminal Code Act 1983 (NT).
(f) Drug Misuse and Trafficking Acts include Drug Misuse Act 1986 (Qld), Drug Misuse and Trafficking Act 1985 (NSW), Misuse of Drugs Act 1981 (WA), Misuse of Drugs Act 2001 (Tas) and Misuse of Drugs Act 1990 (NT).
(g) Drugs Poisons and Controlled Substances Acts include Drugs Poisons and Controlled Substances Act 1981 (Vic) and Controlled Substances Act 1984 (SA).
(h) Firearms Acts include Firearms Act 1996 (ACT), Firearms Act 1996 (NSW), Firearms Act 1996 (Vic) and Weapons Prohibition Act 1998 (NSW) and Weapons Act 1990 (Qld).
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.
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