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 355-180   355-180   EXCEPTION - ON-DISCLOSURE TO MINISTERS IN RELATION TO STATUTORY POWERS OR FUNCTIONS  


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 record is made for, or the disclosure is to, a Minister who has a statutory power or function in relation to the original purpose; and


(c) the record or disclosure is for the purpose of enabling the Minister to:


(i) decide whether to exercise the power or perform the function; or

(ii) exercise the power or perform the function.
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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