144th Report

Statutory secrecy provisions and parliamentary privilege – an examination of certain provisions of the Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 (referred 18 March 2010)

4 June 2010

View the report as a single document - (PDF 235KB)

View the report as separate downloadable parts:


Members of the Committee	(PDF 12KB)

Abbreviations	(PDF 5KB)

Recommendations	(PDF 7KB)
Recommendation 1 Recommendation 2 Recommendation 3

Chapter 1 - Introduction	(PDF 14KB)
The Referral Reason for the referral of the provisions of the bill Background Other Senate consideration of the bill Conduct of the inquiry

Chapter 2 - Statutory Secrecy Provisions and Parliamentary Privilege	(PDF 38KB)
The first principle – the supremacy of parliamentary privilege The status of statutory secrecy provisions The problem of statutory secrecy provisions Are there any statutory limitations on the powers, privileges and immunities of the Parliament?

Chapter 3 - The Provisions of Concern to the Committee	(PDF 84KB)
Recognition of the main policy of the bill The provisions of concern The creation of offences for providing information to parliamentary committees Justification for the provisions Workability of the provisions Interference with the operations of parliamentary committees

Chapter 4 - Conclusions and recommendations	(PDF 20KB)
Conclusions Solutions to the Problem Conclusions and recommendations

Appendix 1 - Submissions and additional information received	(PDF 6KB)
Additional information

Appendix 2 - Public Hearing and Witnesses	(PDF 6KB)

Appendix 3 - Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009	(PDF 18KB)

Appendix 4 - Draft amendments	(PDF 9KB)

For further information, contact:

Committee Secretary
Senate Standing Committee of Privileges
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3360

Fax: +61 2 6277 3199

Email: priv.sen@aph.gov.au

Phone:	+61 2 6277 3360
Fax:	+61 2 6277 3199
Email:	priv.sen@aph.gov.au