Can you keep a secret? The obligation of secrecy and right to disclose taxpayers' information

ResearchSpace/Manakin Repository

Show simple item record

dc.contributor.author Keating, Mark en
dc.date.accessioned 2012-04-10T23:27:54Z en
dc.date.issued 2009 en
dc.identifier.citation Australian Tax Review 38(3):135-160 2009 en
dc.identifier.issn 0311-094X en
dc.identifier.uri http://hdl.handle.net/2292/16937 en
dc.description.abstract The secrecy of taxpayer information is a vital component of the tax system in both Australia and New Zealand. Strict limits on the use of information are contained in tax legislation and harsh penalties are imposed for breaches of secrecy. However, the statutory restrictions are subject to a wide exception permitting disclosure of information for the purpose of carrying out the Commissioners lawful duties. In a recent judgment, the New Zealand Supreme Court upheld the Commissioner's use of confidential information belonging to other taxpayers in litigation to defend an assessment, effectively overriding the secrecy of those other taxpayers. At the same time, courts in both Australia and New Zealand have consistently restricted taxpayers'access to confidential information about other taxpayers on the grounds of secrecy. The secrecy provisions and the right to disclose confidential information have therefore potentially become a tactical weapon for the Commissioner against which taxpayers have little defence. en
dc.publisher Lawbook Co. en
dc.relation.ispartofseries Australian Tax Review en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://www.sherpa.ac.uk/romeo/issn/0311-094X/ en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title Can you keep a secret? The obligation of secrecy and right to disclose taxpayers' information en
dc.type Journal Article en
pubs.issue 3 en
pubs.begin-page 135 en
pubs.volume 38 en
dc.rights.holder Copyright: Lawbook Co. en
pubs.author-url http://lawlib.wlu.edu/CLJC/index.aspx?mainid=776&issuedate=2009-07-30 en
pubs.end-page 160 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 101295 en
pubs.record-created-at-source-date 2010-09-01 en


Full text options

Find Full text

This item appears in the following Collection(s)

Show simple item record

Share

Search ResearchSpace


Advanced Search

Browse