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 355-215   355-215   EXCEPTION - ON-DISCLOSURE OF INFORMATION DISCLOSED TO CREDIT REPORTING BUREAUS  


Section 355-155 does not apply if:


(a) the information was originally disclosed under the exception in subsection 355-72(1) or (4) ; and


(b) the information was acquired by the entity under that exception or the exception in section 355-175 ; and


(c) when making the record, or disclosing the information, the entity is not:


(i) a *credit reporting bureau; or

(ii) an entity appointed or employed by, or otherwise performing services for, a credit reporting bureau.
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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