355-270
CurrentException—disclosure of publicly available 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-DDisclosure of protected information that has been unlawfully acquired
355-270 Exception—disclosure of publicly available information
Section 355‑265 does not apply if the information was already available to the public (otherwise than as a result of a contravention of that section, or section 355‑25 or 355‑155).
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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