Taxation Administration Act 1953

the entity is the Secretary of the Department or an SES employee of the Department authorised by the Secretary for the purposes of this section (the first entity); and

the information was obtained by the first entity under the exception in subsection 355‑65(1) operating in relation to item 14 in the table in subsection 355‑65(8); and

the record is made for, or the disclosure is to, the Minister or the *Finance Minister; and

the record or disclosure is for the purpose of providing advice to the Minister or the Finance Minister in relation to:

a breach, or a suspected breach, of an obligation of confidence by another entity (the second entity) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or

any proposed measure or action directed at dealing with such a breach or suspected breach.

A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.