Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 2   Transferring tax investigation function to Inspector-General of Taxation

Part 2   Other amendments

Tax Agent Services Act 2009

38   After subsection 70-40(3A)


Disclosures to the Inspector-General of Taxation

(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.

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