Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:5_2
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 5 cl 2
Character Range: 94047–95003

2  After section 355‑45 in Schedule 1
Insert:

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.