Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 6/7)
Character Range: 1634804–1637692

the commencement of this section under certain repealed or amended provisions: see item 124 of Schedule 2 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010.

355‑160  Consent is not a defence
  It is not a defence to a prosecution for an offence against section 355‑155 that the entity to whom the information relates has consented to:
 (a) the making of the record; or
 (b) the disclosure of the information.

355‑165  Generality of Subdivision not limited
  Except as provided in section 355‑210 (about limits on disclosure to Ministers), nothing in this Subdivision limits the generality of anything else in it.
Note: This means that each provision in this Subdivision (other than section 355‑210) has an independent operation and is not to be interpreted by reference to any other provision within the Subdivision.

355‑170  Exception—on‑disclosure of publicly available information
  Section 355‑155 does not apply if the information was already available to the public (otherwise than as a result of a contravention of section 355‑25, 355‑155 or 355‑265).
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑172  Exception—disclosure of periodic aggregate tax information
  Section 355‑155 does not apply if the information is *periodic aggregate tax information.
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑175  Exception—on‑disclosure for original purpose
 (1) Section 355‑155 does not apply if:
 (a) the information was originally disclosed under an exception in Subdivision 355‑B for a purpose specified in that exception (the original purpose); and
 (b) the information was acquired by the entity under this section or an exception in Subdivision 355‑B; and
 (c) the record or disclosure is made by the entity for the original purpose, or in connection with the original purpose.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.

Instances of disclosures in connection with the original purpose
 (2) Without limiting subsection (1), a record or disclosure is made by the entity in connection with the original purpose if:
 (a) the record is made for, or the disclosure is to, any entity, court or tribunal; and
 (b) the record or disclosure is for the purpose of criminal, civil or administrative proceedings (including merits review or judicial review) that are related to the original purpose.

Multiple purposes
 (3) Subsection (1) has effect as if a record or disclosure made by the entity for a purpose specified in column 3 of the following table were made in connection with the original purpose:

Records or disclosures for purpose connected with the original purpose
Item