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 355-200   355-200   EXCEPTION - RECORDS MADE IN COMPLIANCE WITH AUSTRALIAN LAWS  


Section 355-155 does not apply if the record is made in compliance with a requirement of an *Australian law.
Example:

The Australian Taxation Office obtains information about an entity from a credit reporting body by giving a notice under paragraph 353-10(1)(c) . The body is not committing an offence under section 355-155 by making a written note of the disclosure as required by subsection 20E(5) of the Privacy Act 1988 .

Note:

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




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