Key Documents
We welcome feedback on proposed new tax regulator secrecy exceptions.
Secrecy provisions apply to the Australian Taxation Office (ATO) and Tax Practitioners Board (TPB). There are exceptions where the ATO or TPB can reveal protected tax information.
This consultation paper:
- considers more situations where disclosure is appropriate
- seeks feedback on proposed new exceptions.
Treasury roundtables
Treasury will hold virtual roundtable discussions during the consultation period. They will supplement the written submissions process.
If you are interested in attending, register your expression of interest (EOI) by 31 January to TaxSecrecyReview@treasury.gov.au.
Include in your EOI:
- names of individuals and the organisations represented (if relevant).
- organisation type if applicable, for example:
- tax agent (individual or firm)
- BAS agent (individual or firm)
- multi‑disciplinary firm
- professional or industry association
- civil society
- academia.
- contact details, including email and phone numbers.
Context
The review does not consider:
- whether the current design of the ‘tax secrecy’ framework is appropriate
- how existing exceptions work.
This paper contributes to strengthening our regulatory arrangements. This is a priority area for action in the government’s PwC response.
Responding
You can submit responses to this consultation up until 28 February 2025. Interested parties are invited to comment on this consultation.
While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.
All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.
Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.
View our submission guidelines for further information.
How To Respond
Post
Address written submissions to:
Governance and Integrity Policy Unit
Law Division
The Treasury
Langton Crescent
Parkes ACT 2600