Document ID: chunk:federal_register_of_legislation:C2012A00154:clause:3_159
Version: federal_register_of_legislation:C2012A00154
Segment Type: clause
Provision Reference: sch 3 cl 159
Character Range: 53165–54929

159  Application of amendments relating to non‑disclosure orders under the A New Tax System (Family Assistance) (Administration) Act 1999
(1) An order given to a person under subsection 120(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 before the day on which this item commences continues to have effect on and after that day:
 (a) as if subsections 120(2), (3) and (4) of that Act had not been repealed by this Act; and
 (b) as if, on and after that day, the defence in subitem (4) existed in relation to an offence under subsection 120(4) of that Act.
(2) An order given to a person under subsection 129A(4) of the A New Tax System (Family Assistance) (Administration) Act 1999 before the day on which this item commences continues to have effect on and after that day:
 (a) as if subsections 129A(4) and (5) of that Act had not been repealed by this Act; and
 (b) as if, on and after that day, the defence in subitem (4) existed in relation to an offence under subsection 129A(5) of that Act.
(3) An order given to a person under subsection 133(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 before the day on which this item commences continues to have effect on and after that day:
 (a) as if section 133 of that Act had not been repealed by this Act; and
 (b) as if, on and after that day, the defence in subitem (4) existed in relation to an offence under subsection 133(2) of that Act.
(4) An order referred to in this item does not apply to information which the person to whom the order was given knew before the disclosure of the information was made to the person.
Note: A defendant bears an evidential burden in relation to the matter in subitem (4): see subsection 13.3(3) of the Criminal Code.