Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 355 - Confidentiality of taxpayer information  

Subdivision 355-C - On-disclosure of protected information by other people  

Operative provisions

SECTION 355-160   355-160   CONSENT IS NOT A DEFENCE  


It is not a defence to a prosecution for an offence against section 355-155 that the entity to whom the information relates has consented to:


(a) the making of the record; or


(b) the disclosure of the information.




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