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 355-170   355-170   EXCEPTION - ON-DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION  


Section 355-155 does not apply if the information was already available to the public (otherwise than as a result of a contravention of section 355-25 , 355-155 or 355-265 ).
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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