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.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).