Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_5:p1
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 1/2)
Character Range: 20767–23973

5                                    any Minister                                        is for the purpose of:
                                                                                         (a) determining whether to make an ex gratia payment; or
                                                                                         (b) administering such a payment.

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: Section 19A of the Acts Interpretation Act 1901 provides that the expression "the Minister", as used in table items 2 and 3, refers to the Minister or Ministers administering the relevant provision.
 (2) The *taxation officer is entitled to rely on the exception in subsection (1) even if the agreement referred to in paragraph (1)(c) has not been obtained in relation to the record or disclosure.

355‑60  Limits on disclosure to Ministers
 (1) Sections 355‑45 and 355‑55 are the only exceptions to the prohibition in section 355‑25 on which an entity who has acquired *protected information as a *taxation officer can rely in making a record of the information for, or disclosing the information to, a Minister, whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament.
Note: Disclosures that are not prohibited by section 355‑25 are not affected by this subsection. For example, a taxation officer may disclose information to a Minister if the Minister is the entity to whom the information relates, or is an entity covered by subsection 355‑25(2) in relation to the information.
 (2) Subsection (1) has effect despite section 16 of the Parliamentary Privileges Act 1987, and that section does not operate to the extent that it would otherwise apply to a disclosure of *protected information by a *taxation officer to a Minister.
Note: This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect. That section continues to operate, for example, to enable taxation officers to disclose protected information to a committee of one or both Houses of the Parliament.

355‑65  Exception—disclosure for other government purposes
 (1) Section 355‑25 does not apply if:
 (a) the entity is a *taxation officer; and
 (b) an item in a table in this section covers the making of the record or the disclosure.
Note: A defendant bears an evidential burden in relation to the matters in this subsection: see subsection 13.3(3) of the Criminal Code.

Table 1—Records or disclosures relating to social welfare, health or safety
 (2) Table 1 is as follows:

Table 1: Records or disclosures relating to social welfare, health or safety
Item                                                                          The record is made for or the disclosure is to ...                                                                                                                                                                                                   and the record