Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_6
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 49449–51623

6                                                                  the Attorney‑General of a State or Territory                            (a) is of information that relates to non‑compliance of a private ancillary fund or charity with an *Australian law; and
                                                                                                                                           (b) is for the purpose of the administration of an Australian law governing trusts and charities.

 (9) To avoid doubt, the exception in table item 7 in table 2 in subsection (3) has effect even if at the time the complaint referred to in that item is made it is in dispute or uncertain whether the individual is an employee or former employee of the employer.

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 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 ...