Document ID: chunk:federal_register_of_legislation:C2018C00085:clause:2_38
Version: federal_register_of_legislation:C2018C00085
Segment Type: clause
Provision Reference: sch 2 cl 38
Character Range: 68882–69518

38  After subsection 70‑40(3A)
Insert:

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.

Taxation Administration Act 1953