Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_13
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 13
Character Range: 40488–40974

13  Subsection 995‑1(1)
Insert:
indirect tax information means information that:
 (a) was obtained by you in the course of:
 (i) your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and
 (b) was disclosed or obtained under an *indirect tax law; and
 (c) relates to the affairs of an entity other than you.