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 355-182   EXCEPTION - ON-DISCLOSURE OF CERTAIN INFORMATION TO COMMONWEALTH OMBUDSMAN  

355-182(1)  
Section 355-155 does not apply if:


(a) the entity is an officer of an *Australian government agency; and


(b) the information was acquired by the entity under the exception in subsection 355-65(1) operating in relation to item 10 in the table in subsection 355-65(2) ; and


(c) the record is made for, or the disclosure is to:


(i) the Commonwealth Ombudsman or a Deputy Commonwealth Ombudsman; or

(ii) a member of staff referred to in subsection 31(1) of the Ombudsman Act 1976 ; and


(d) the record or disclosure is for the purpose of the performance of a function or duty of the Commonwealth Ombudsman, the Deputy Commonwealth Ombudsman or the member of staff, under the Ombudsman Act 1976 .

Note:

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

355-182(2)  
Section 355-155 does not apply if:


(a) the entity is:


(i) the Commonwealth Ombudsman or a Deputy Commonwealth Ombudsman; or

(ii) a member of staff referred to in subsection 31(1) of the Ombudsman Act 1976 ; and


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


(c) the record or disclosure is for the purpose of the performance of a function or duty of the Commonwealth Ombudsman, the Deputy Commonwealth Ombudsman or the member of staff, under the Ombudsman Act 1976 .

Note:

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




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