355-172
CurrentException—disclosure of periodic aggregate tax information
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-1The Australian Taxation Office
Division 355Confidentiality of taxpayer information
Subdivision 355-COn‑disclosure of protected information by other people
355-172 Exception—disclosure of periodic aggregate tax information
Section 355‑155 does not apply if the information is *periodic aggregate tax information.
Note:
A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.
This Act’s bill:Second reading speech
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