Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_1:p3
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 3/3)
Character Range: 11896–14327

identifies, or is reasonably capable of being used to identify, the entity.
Note: Tax file numbers do not constitute protected information because they are not, by themselves, reasonably capable of being used to identify an entity. For offences relating to tax file numbers, see Subdivision BA of Division 2 of Part III.
 (2) Taxation officer means:
 (a) the Commissioner or a Second Commissioner of Taxation; or
 (b) an individual appointed or engaged under the Public Service Act 1999 and performing duties in the Australian Taxation Office.
Note: This Division applies to certain other entities as if they were taxation officers: see section 355‑15.

355‑35  Consent is not a defence
  It is not a defence to a prosecution for an offence against section 355‑25 that the entity to whom the information relates has consented to:
 (a) the making of the record; or
 (b) the disclosure of the information.

355‑40  Generality of Subdivision not limited
  Except as provided by section 355‑60, nothing in this Subdivision limits the generality of anything else in it.
Note: This means that each provision in this Subdivision (other than section 355‑60) has an independent operation and is not to be interpreted by reference to any other provision within the Subdivision.

355‑45  Exception—disclosure of publicly available information
  Section 355‑25 does not apply 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.

355‑50  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: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.
 (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 ...