Mathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

Obviously I can't confirm or deny the assertion that is made in relation to the conduct that Senator Patrick is asserting there. The tax commissioner is an independent statutory officer, as Senator Patrick rightly points out, and he has the responsibility to enforce our tax laws independently and consistent with our laws. It's not a matter of opinion of the government. The government supports the fact that the commissioner, as an independent statutory office holder, must comply with our tax laws. He has pointed out very clearly in his answer to Senator Patrick:

Tax return lodgement information of the kind sought is 'protected information' under taxation confidentiality laws in division 355 of Schedule 1 to the Taxation Administration Act 1953. Provision of this information will harm the public interest by undermining:

- the principles and application of the taxation confidentiality laws

- the taxation self-assessment system

- the Commissioner's administration of the taxation system as a statutory officer independent from government.

What you are asking for, in seeking the disclosure of protected information, in the tax commissioner's view, would undermine the principles and application of our taxation confidentiality laws which have been enacted by this parliament. It would further undermine the taxation commissioner's administration of the taxation system as a statutory officer independent of the government.

Taxpayers provide their information to the Australian Taxation Office in the knowledge that its confidentiality is protected by law, except in very limited and specified circumstances. The Australian Taxation Office has the necessary powers and expertise to ensure that those that should pay tax in Australia are paying tax, that they are paying the right amount of tax and that they're penalised appropriately if they're not. The Senate has by convention respected Australia's tax confidentiality laws and allowed the Australian Taxation Office to fulfil its legislative obligations. (Time expired)