Additional comments by Coalition senators
Introduction
While the Coalition broadly supports the Tax Laws Amendments
(Confidentiality of Taxpayer Information) Bill 2009, there is some concern
about the safeguards that are being applied.
Recommendation 1
The Coalition believes that the
first recommendation in the Committee Report is an appropriate one for the
circumstances. Amending the bill to ensure that an appropriately authorised tax
officer is the decision maker when a determination needs to be made regarding
the public benefit against the taxpayers' privacy is a sensible measure that
means that there is a level of independence from the business line area in
question.
Additional safeguards
There is some concern
about the safeguards relating to the disclosure of taxpayer information and that
that information may be inappropriately accessed. It is the opinion of the
Coalition that there should be some consideration of regular independent reviews
of the process of information flows. While the option of injunctive relief is a
positive one, the risk of unauthorised tax officers or individuals accessing
the relevant taxpayer information is one that needs to be considered.
The option of an independent review, with powers to
investigate the transparency of relevant safeguards, should be considered by
the Minister. Regular reviews of the disclosure provisions would encourage
consistency by the relevant authorised tax officer, substantially reducing the
risk of information fraud and the like.
Conclusion
The Coalition is broadly supportive of the legislation and
believes that consideration needs to be given for regular reviews of the process
relating to the disclosure of taxpayer information, as well as considering
safeguards for the disclosure of taxpayer information relating to other
agencies or organisations who may receive information collected by the ATO.
Senator Alan Eggleston Senator
David Bushby
Deputy Chair
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