Australian Crime Commission Establishment Act 2002 (125 of 2002)

Schedule 2   Other amendments

Part 1   Amendments

Taxation Administration Act 1953

165   Subsection 3D(16)

Repeal the subsection, substitute:

(16) If information is communicated to the Chief Executive Officer of the ACC under subsection (1) or (2) or under an order made under subsection (7), then nothing in subsection (11), (14), (15) or (17) prohibits:

(a) the communication of the information to a person for the purposes of, or in connection with, the prosecution of a person for a taxation offence; or

(b) if the information is admissible in a prosecution of a person for a taxation offence - the communication of the information to a court in the course of proceedings before that court against the last-mentioned person for that offence.

Note: A defendant bears an evidential burden in relation to the matters in subsection (16), see subsection 13.3(3) of the Criminal Code.