Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 2 Private ancillary funds
Part 1 Amendments commencing on 1 October 2009
Taxation Administration Act 1953
17 Subsection 3C(4)
Repeal the subsection, substitute:
(4) Nothing in subsection (2) prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner from communicating any information to:
(a) a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties; or
(b) if the information relates to the non-compliance of a private ancillary fund or charity (or a trustee of a private ancillary fund or charity) with a law of the Commonwealth, a State or a Territory - the Attorney-General of a State or Territory for the purposes of the administration of a law of the State or Territory governing trusts and charities.
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