355-215
CurrentException—on‑disclosure of information disclosed to credit reporting bureaus
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
355-215 Exception—on‑disclosure of information disclosed to credit reporting bureaus
Section 355‑155 does not apply if:
(a)
the information was originally disclosed under the exception in subsection 355‑72(1) or (4); and
(b)
the information was acquired by the entity under that exception or the exception in section 355‑175; and
(c)
when making the record, or disclosing the information, the entity is not:
(i)
a *credit reporting bureau; or
(ii)
an entity appointed or employed by, or otherwise performing services for, a credit reporting bureau.
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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