355-275
CurrentException—disclosure in relation to a taxation law
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
355-275 Exception—disclosure in relation to a taxation law
Section 355‑265 does not apply:
(a)
to the extent that the entity’s actions are required or permitted by a *taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law; or
(b)
if the record was made for or the information was disclosed:
(i)
to a *taxation officer; and
(ii)
for a purpose connected with administering a *taxation law.
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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