Summary
Amends the: Tax Agent Services Act 2009 and Taxation Administration Act 1953: to expand the operation of the promoter penalty provisions; and enable the sharing of certain protected information; Taxation Administration Act 1953 to extend whistleblower protections to eligible whistleblowers who make disclosures to the Tax Practitioners Board (TPB); and reverse the burden of proof for certain claims of protection; Tax Agent Services Act 2009 in relation to the TPB Register and the TPB’s delegation powers; and Petroleum Resource Rent Tax Assessment Act 1987 to limit the proportion of petroleum resource rent tax assessable income that can be offset by deductions to 90 per cent.