Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 3/3)
Character Range: 1616136–1616837

direct supervisor of the taxation officer.
Note 1: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.
Note 2: The Commissioner is required to include in an annual report information about disclosures made under this subsection: see section 3B.

Records or disclosures for law enforcement and related purposes
Item                                                             The record is made for or the disclosure is to ...                                                                                                                                                                     and the record or disclosure ...