Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 6/14)
Character Range: 1651284–1654197

or to a court or tribunal; and
 (b) the information is *protected information; and
 (c) the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and
 (d) the information was not acquired by the entity as a *taxation officer.
Penalty: Imprisonment for 2 years.

355‑270  Exception—disclosure of publicly available information
  Section 355‑265 does not apply if the information was already available to the public (otherwise than as a result of a contravention of that section, or section 355‑25 or 355‑155).
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑275  Exception—disclosure in relation to a taxation law
  Section 355‑265 does not apply:
 (a) to the extent that the entity's actions are required or permitted by a *taxation law or reasonably necessary in order to comply with an obligation imposed by a taxation law; or
 (b) if the record was made for or the information was disclosed:
 (i) to a *taxation officer; and
 (ii) for a purpose connected with administering a *taxation law.
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑280  Limits on disclosure to courts and tribunals
  An entity is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity under this Subdivision, except where it is necessary to do so for the purpose of carrying into effect the provisions of a *taxation law.
Note: See also section 8ZK of this Act (about protection of witnesses).

Subdivision 355‑E—Other matters

Guide to Subdivision 355‑E

355‑320  What this Subdivision is about

      The Commissioner may require a taxation officer to make an oath of affirmation to protect information.
      The Federal Court has power to grant an injunction restraining an entity from engaging in conduct that would constitute an offence against this Division.
      The Commissioner must issue instructions relating to the disclosure of protected tax information.

Table of sections

Operative provisions
355‑325 Oath or affirmation to protect information
355‑330 Injunctions to prevent contravention of non‑disclosure provisions
355‑335 Procedures for disclosing protected information

Operative provisions

355‑325  Oath or affirmation to protect information
 (1) A *taxation officer must, if and when required by the Commissioner to do so, make an oath or affirmation to protect information in accordance with this Division.
 (2) The Commissioner may determine, in writing:
 (a) the form of the oath or affirmation; and
 (b) the manner in which the oath or affirmation must be made.

355‑330  Injunctions to prevent contravention of non‑disclosure provisions

Injunctions
 (1) If an entity has engaged, is engaging or is proposing to