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

© Commonwealth of Australia 2010
ISBN 978-1-74229-305-9

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
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)

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

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