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 355-190   EXCEPTION - ON-DISCLOSURE IN RELATION TO ASIO  

355-190(1)  
Section 355-155 does not apply if:


(a) the entity is an *authorised ASIO officer; and


(b) the record is made for, or the disclosure is to, an officer of a *law enforcement agency; and


(c) the record or disclosure is for the purpose of, or in connection with:


(i) investigating a *serious offence; or

(ii) enforcing a law, the contravention of which is a serious offence; or

(iii) the making, or proposed or possible making, of a *proceeds of crime order.
Note:

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

355-190(2)  
Section 355-155 does not apply if:


(a) the entity is an officer of a *law enforcement agency; and


(b) the information was acquired by the entity under subsection (1) or this paragraph; and


(c) the record or disclosure is for the purpose of, or in connection with:


(i) investigating a *serious offence; or

(ii) enforcing a law, the contravention of which is a serious offence; or

(iii) the making, or proposed or possible making, of a *proceeds of crime order.
Note:

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




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