Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Income Tax Assessment Act 1997

13   Subsection 995-1(1)

Insert:

indirect tax information means information that:

(a) was obtained by you in the course of:

(i) your appointment or employment by the Commonwealth; or

(ii) the performance of services by you for the Commonwealth; or

(iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

(b) was disclosed or obtained under an *indirect tax law; and

(c) relates to the affairs of an entity other than you.