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-D - Disclosure of protected information that has been unlawfully acquired  

Operative provisions

SECTION 355-275   355-275   EXCEPTION - DISCLOSURE IN RELATION TO A TAXATION LAW  


Section 355-265 does not apply:


(a) to the extent that the entity ' s actions are required or permitted by a *taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law; or


(b) if the record was made for or the information was disclosed:


(i) to a *taxation officer; and

(ii) for a purpose connected with administering a *taxation law.
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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