Document ID: chunk:federal_register_of_legislation:C2009A00099:clause:1_21
Version: federal_register_of_legislation:C2009A00099
Segment Type: clause
Provision Reference: sch 1 cl 21
Character Range: 6277–7336

21  At the end of section 59A
Add:
 (4) For the purposes of determining, under subsection (3), whether it would not be appropriate for the person, or if the person is deceased, the legal representative of the person, to be informed under subsection (3), the Tribunal must have regard to whether informing the person, or the legal representative of the person, would, or could reasonably be expected to:
 (a) prejudice the conduct of an investigation of a breach, or possible breach, of the law, or a failure, or possible failure, to comply with a law relating to taxation or prejudice the enforcement or proper administration of the law in a particular instance; or
 (b) disclose, or enable a person to ascertain, the existence or identity of a confidential source of information, or the non‑existence of a confidential source of information, in relation to the enforcement or administration of the law; or
 (c) endanger the life or physical safety of any person; or
 (d) cause damage to the security, defence or international relations of the Commonwealth.