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 355-185   EXCEPTION - ON-DISCLOSURE IN RELATION TO IGIS  

355-185(1)  
Section 355-155 does not apply if:


(a) the entity is an *authorised ASIO officer; and


(b) the record is made for, or the disclosure is to, the Inspector-General of Intelligence and Security holding office under the Inspector-General of Intelligence and Security Act 1986 or a member of staff appointed to assist the Inspector-General under that Act; and


(c) the record or disclosure is for the purpose of performing the Inspector-General ' s, or the member of staff ' s, duties in relation to ASIO or ASIO employees (within the meaning of the Australian Security Intelligence Organisation Act 1979 ) or ASIO affiliates (within the meaning of that Act).

Note:

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

355-185(2)  
Section 355-155 does not apply if:


(a) the entity is the Inspector-General of Intelligence and Security holding office under the Inspector-General of Intelligence and Security Act 1986 or a member of staff appointed to assist the Inspector-General under that Act; and


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


(c) the record or disclosure is for the purpose of performing the Inspector-General ' s, or the officer ' s, duties in relation to ASIO or ASIO employees (within the meaning of the Australian Security Intelligence Organisation Act 1979 ) or ASIO affiliates (within the meaning of that Act).

Note:

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




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