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Guidelines
Tax secrecy

Division 355 of the Taxation Administration Act 1953 imposes stringent secrecy obligations and restrictions on the staff of Screen Australia.

These are the same requirements that apply to ATO officers assessing a company or individual tax return. All information provided by an applicant to Screen Australia's Producer Offset and Co-production Unit (POCU) will be held by POCU officers on a confidential basis and dealt with in accordance with Division 355.

The Explanatory Memorandum to the Bill introducing Division 355 provides a useful guide to how tax secrecy operates.