Taxation Administration Act 1953

Section 355‑25 does not apply if the information is *periodic aggregate tax information.

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

Periodic aggregate tax information is information that:

specifies the total amount collected or assessed by the Commissioner during a period, or predicted by the Commissioner to be collected or assessed by the Commissioner during a period, in respect of:

tax imposed under a particular Act or particular Acts; or

if an Act imposes duties of excise—a type of duty of excise imposed under that Act; or

if an Act imposes duties of customs—a type of duty of customs imposed under that Act; and

does not identify, nor is reasonably capable of being used to identify, an individual.