Document ID: chunk:federal_register_of_legislation:C2004A00552:clause:6_3ea:p2
Version: federal_register_of_legislation:C2004A00552
Segment Type: clause
Provision Reference: sch 6 cl 3EA (pt 2/2)
Character Range: 59117–60475

a person who is or has been an ASIO officer obtained tax information under subsection (1) or (3) of this section or subsection 3EC(2), the person must not:
 (a) be required to divulge or communicate the information to a court; or
 (b) voluntarily give the information in evidence in proceedings before a court, except in the course of:
 (i) the prosecution of a person for a tax‑related offence; or
 (ii) the proceedings for the making of a proceeds of crime order.

 (5) A reference in this section to:
 (a) the possible making of a proceeds of crime order in respect of a person; or
 (b) the possible proceedings for the making of a proceeds of crime order in respect of a person;
includes a reference to, the making of an order, or proceedings, that are only a possibility at the time in question because the person has not been convicted (within the meaning of section 5 of the Proceeds of Crime Act 1987) of an offence to which the order relates.

 (6) In this section:

proceeds of crime order has the meaning given by section 3E.

serious offence has the meaning given by section 3E.

taxation secrecy provision has the meaning given by section 3E.

tax information means information acquired by the Commissioner under the provisions of a tax law.

tax law has the meaning given by section 3E.

tax‑related offence has the meaning given by section 3E.