Document ID: chunk:federal_register_of_legislation:C2023C00174:clause:1_203
Version: federal_register_of_legislation:C2023C00174
Segment Type: clause
Provision Reference: sch 1 cl 203
Character Range: 53080–54883

203  After section 355‑190 in Schedule 1
Insert:

355‑192  Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022
 (1) Section 355‑155 does not apply if:
 (a) the entity is the Inspector‑General of Taxation; and
 (b) the information was acquired by the Inspector‑General of Taxation under the exception in subsection 355‑65(1) operating in relation to item 5 in the table in subsection 355‑65(5); and
 (c) the record is made for, or the disclosure is to:
 (i) the National Anti‑Corruption Commissioner (within the meaning of the National Anti‑Corruption Commission Act 2022); or
 (ii) another staff member of the NACC (within the meaning of that Act); and
 (d) the record or disclosure is:
 (i) for the purposes of the National Anti‑Corruption Commission Act 2022; and
 (ii) in relation to a corruption issue (within the meaning of that Act) that relates to the Australian Taxation Office or the Inspector‑General of Taxation.
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) Section 355‑155 does not apply if:
 (a) the entity is:
 (i) the National Anti‑Corruption Commissioner (within the meaning of the National Anti‑Corruption Commission Act 2022); or
 (ii) another staff member of the NACC (within the meaning of that Act); and
 (b) the information was acquired by the entity under subsection (1) or this subsection; and
 (c) the record or disclosure is for the purpose of performing a function or duty of the National Anti‑Corruption Commissioner or another staff member of the NACC under the National Anti‑Corruption Commission Act 2022.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.