Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 2/3)
Character Range: 1613564–1616378

supporting:
 (i) individuals whom the event has significantly impacted; or
 (ii) *businesses the operations of which the event has significantly disrupted.
 (2) This subsection applies to an event if:
 (a) the event developed rapidly and resulted in:
  (i) the death, serious injury or other physical suffering of a large number of individuals; or
 (ii) widespread damage to property or the natural environment; or
 (b) the event is an emergency to which a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020) relates (including a national emergency declaration that is no longer in force).

Period of effect
 (3) A declaration made under subsection (1) must specify the period for which the declaration is in force. The period must end no later than 2 years after the day the declaration is registered on the Federal Register of Legislation.

355‑67  Exception—disclosure to registrars
 (1) Section 355‑25 does not apply if:
 (a) the entity is a *taxation officer; and
 (b) the Commissioner is appointed as a registrar specified in subsection (2); and
 (c) no other person or body is appointed as that registrar; and
 (d) the record or the disclosure is made for the purposes of the performance of that registrar's functions, or the exercise of that registrar's powers.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.
 (2) The following registrars are specified:
 (a) the *Registrar;
 (b) the Registrar (within the meaning of the Business Names Registration Act 2011);
 (c) the Registrar (within the meaning of the Corporations Act 2001);
 (d) the Registrar (within the meaning of the Foreign Acquisitions and Takeovers Act 1975);
 (e) the Registrar (within the meaning of the National Consumer Credit Protection Act 2009).

355‑70  Exception—disclosure for law enforcement and related purposes
 (1) Section 355‑25 does not apply if:
 (a) the entity is the Commissioner or a *taxation officer authorised by the Commissioner to make the record or disclosure; and
 (b) an item in the table in this subsection covers the making of the record or the disclosure; and
 (c) if the entity is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—one of the following has agreed that the record or disclosure is covered by the item:
 (i) the Commissioner;
 (ii) a Second Commissioner;
 (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a 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