Taxation Administration Act 1953

Specified child abuse offence means:

a child sexual abuse offence within the meaning of subsection 3(1) of the Crimes Act 1914; or

an offence against a provision of Division 270 or 271 of the Criminal Code (other than an offence against a provision mentioned in subsection (2)), if the victim is under 18 years of age at the time the offence is committed.

For the purposes of paragraph (1)(b), the provisions are:

subsection 271.2(1), (1A), (1B), (1C), (2), (2A), (2B) or (2C) (trafficking in persons); and

subsection 271.3(1) (trafficking in persons—aggravated offence); and

subsection 271.5(1), (2), (2A) or (2B) (domestic trafficking in persons); and

subsection 271.6(1) (domestic trafficking in persons—aggravated offence); and

subsection 271.7B(1) or (2) (organ trafficking—entry into and exit from Australia); and

subsection 271.7C(1) (organ trafficking—aggravated offence); and

section 271.7D (domestic organ trafficking); and

subsection 271.7E(1) (domestic organ trafficking—aggravated offence); and

subsection 271.7F(1) (harbouring a victim).