Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 13/13)
Character Range: 1543020–1545311

if the information was already available to the public (otherwise than as a result of a contravention of section 355‑25, 355‑155 or 355‑265).
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑47  Exception—disclosure of periodic aggregate tax information
 (1) Section 355‑25 does not apply if the information is *periodic aggregate tax information.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.
 (2) Periodic aggregate tax information is information that:
 (a) specifies the total amount collected or assessed by the Commissioner during a period, or predicted by the Commissioner to be collected or assessed by the Commissioner during a period, in respect of:
 (i) tax imposed under a particular Act or particular Acts; or
 (ii) if an Act imposes duties of excise—a type of duty of excise imposed under that Act; or
 (iii) if an Act imposes duties of customs—a type of duty of customs imposed under that Act; and
 (b) does not identify, nor is reasonably capable of being used to identify, an individual.

355‑50  Exception—disclosure in performing duties
 (1) Section 355‑25 does not apply if:
 (a) the entity is a *taxation officer; and
 (b) the record or disclosure is made in performing the entity's duties as a 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: Examples of duties mentioned in paragraph (b) include:
(a) the duty to make available information under sections 3C, 3E and 3H of this Act; and
(b) the duty to establish and maintain the Excise and Excise‑Equivalent Warehouse Licences Register under subsection 40(1) of the Excise Act 1901.
 (2) Without limiting subsection (1), records or disclosures made in performing duties as a *taxation officer include those mentioned in the following table:

Records or disclosures in performing duties
Item                                         The record is made for or the disclosure is to ...                                                                                                             and the record or disclosure ...