Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:1_14
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 1 cl 14
Character Range: 32889–33876

14  Protected taxation information
Section 355‑25 in Schedule 1 to the Taxation Administration Act 1953 (disclosure of protected information by taxation officers) does not apply to an entity that makes a record of information or discloses information if:
 (a) the entity is a taxation officer; and
 (b) the record is made for or the disclosure is to the Commissioner of the ACNC for the purpose of the Commissioner performing any of his or her functions, or exercising any of his or her powers, under Division 40 of the ACNC Act (Australian Charities and Not‑for‑profits Register); and
 (c) the information is mentioned in subsection 40‑5(1) of that Act (information to be included in the Register); and
 (d) the record or disclosure is made during the period of 6 months starting on the commencement day.
Note: Information obtained by an ACNC officer for the purposes of the ACNC Act may be protected ACNC information under Part 7‑1 of the ACNC Act.

Part 8—Basic religious charities