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 355-195   EXCEPTION - ON-DISCLOSURE BY ROYAL COMMISSIONS  

355-195(1)  
Section 355-155 does not apply if:


(a) the entity is a member of a Royal Commission to which column 2 of item 5 of the table in subsection 355-70(1) relates; and


(b) the information was acquired by the entity under item 5 of the table in subsection 355-70(1) ; and


(c) the record or disclosure is in accordance with section 6P of the Royal Commissions Act 1902 .

Note 1:

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

Note 2:

Section 6P of the Royal Commissions Act 1902 sets out the circumstances in which a Royal Commission covered by that Act may disclose information it acquires in the course of its inquiry.

355-195(2)  
Section 355-155 does not apply to particular information if the information was disclosed under subsection (1).

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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