Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS  

Division 70 - Miscellaneous  

Subdivision 70-E - Miscellaneous  

SECTION 70-40   Exceptions to the prohibition on disclosure of official information  

Disclosure in the performance of duties

70-40(1)  


Subsection 70-35(1) does not apply if the record or disclosure is made in performing the person ' s duties under or in relation to this Act or the regulations.
Note:

A defendant bears an evidential burden in relation to the matters in subsection (1): see subsection 13.3(3) of the Criminal Code .

Disclosure of publicly available information

70-40(2)  
Subsection 70-35(1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection 70-35(1) or 70-45(1) ).

Note:

A defendant bears an evidential burden in relation to the matters in subsection (2): see subsection 13.3(3) of the Criminal Code .

Disclosures to the Commissioner

70-40(3)  


Subsection 70-35(1) does not apply if the record or disclosure is to the Commissioner and is for the purpose of administering a *taxation law.
Note:

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

Disclosures to ASIC

70-40(3A)  


Subsection 70-35(1) does not apply if the record or disclosure is to *ASIC for the purpose of ASIC performing any of its functions or exercising any of its powers.
Note:

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

Disclosures to monitoring bodies for compliance schemes

70-40(3AA)  


Subsection 70-35(1) does not apply if the record or disclosure is to a *monitoring body for a *compliance scheme for the purpose of the monitoring body monitoring or enforcing compliance with the *Code of Ethics under the scheme.
Note:

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

Disclosures to the Inspector-General of Taxation

70-40(3B)  


Subsection 70-35(1) does not apply if the record or disclosure is to the Inspector-General of Taxation and is for the purpose of investigating or reporting under, or otherwise administering:


(a) the Inspector-General of Taxation Act 2003 ; or


(b) provisions of the Ombudsman Act 1976 , to the extent that they are applied by the Inspector-General of Taxation Act 2003 .

Note:

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

Disclosure in relation to serious offences and proceeds of crime orders

70-40(4)  
Subsection 70-35(1) does not apply if:


(a) the record is made for, or the disclosure is to, an *authorised law enforcement agency officer; and


(b) the record or disclosure is for the purpose of:


(i) investigating a *serious offence; or

(ii) enforcing a law, the contravention of which is a serious offence; or

(iii) the making, or proposed or possible making, of a *proceeds of crime order.
Note:

A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code .


 

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