Tax Agent Services Act 2009
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 .
View history note
Hide history noteSubsection 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 .
Subsection 70-35(1) does not apply if the record or disclosure is to a *Financial Services and Credit Panel for the purpose of the panel 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 (3AA) : see subsection 13.3(3) of the Criminal Code .
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 .
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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