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 355-175   EXCEPTION - ON-DISCLOSURE FOR ORIGINAL PURPOSE  

355-175(1)  
Section 355-155 does not apply if:


(a) the information was originally disclosed under an exception in Subdivision 355-B for a purpose specified in that exception (the original purpose ); and


(b) the information was acquired by the entity under this section or an exception in Subdivision 355-B ; and


(c) the record or disclosure is made by the entity for the original purpose, or in connection with the original purpose.

Note:

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

Instances of disclosures in connection with the original purpose

355-175(2)  
Without limiting subsection (1), a record or disclosure is made by the entity in connection with the original purpose if:


(a) the record is made for, or the disclosure is to, any entity, court or tribunal; and


(b) the record or disclosure is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose. Multiple purposes

355-175(3)  
Subsection (1) has effect as if a record or disclosure made by the entity for a purpose specified in column 3 of the following table were made in connection with the original purpose:


Records or disclosures for purpose connected with the original purpose
Item Original purpose Purpose connected with the original purpose
1 a *purpose of the Project Wickenby taskforce another purpose of that taskforce.
2 a purpose of a prescribed taskforce another purpose of that taskforce.
3 one of the purposes specified in column 3 of item 1 of the table in subsection 355-70(1) the other of those purposes.
4 one of the purposes specified in column 3 of item 6 of the table in subsection 355-70(1) one of the other purposes specified in column 3 of item 6 of that table.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.