Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p46
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 118181–120982

to Financial Services and Credit Panels
 (3AA) Subsection 70‑35(1) does not apply if the record or disclosure is to a *Financial Services and Credit Panel for the purpose of the panel performing any of its functions or exercising any of its powers.
Note: A defendant bears an evidential burden in relation to the matters in subsection (3AA): see subsection 13.3(3) of the Criminal Code.

Disclosures to the Inspector‑General of Taxation
 (3B) Subsection 70‑35(1) does not apply if the record or disclosure is to the Inspector‑General of Taxation and is for the purpose of investigating or reporting under, or otherwise administering:
 (a) the Inspector‑General of Taxation Act 2003; or
 (b) provisions of the Ombudsman Act 1976, to the extent that they are applied by the Inspector‑General of Taxation Act 2003.
Note: A defendant bears an evidential burden in relation to the matters in subsection (3B): see subsection 13.3(3) of the Criminal Code.

Disclosure in relation to serious offences and proceeds of crime orders
 (4) Subsection 70‑35(1) does not apply if:
 (a) the record is made for, or the disclosure is to, an *authorised law enforcement agency officer; and
 (b) the record or disclosure is for the purpose of:
 (i) investigating a *serious offence; or
 (ii) enforcing a law, the contravention of which is a serious offence; or
 (iii) the making, or proposed or possible making, of a *proceeds of crime order.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.

Disclosures to the Secretary of the Department
 (5) Subsection 70‑35(1) does not apply if:
 (a) the person (the first person) makes the record for, or the disclosure to, the Secretary of the Department; and
 (b) the record or disclosure is of information that concerns:
 (i) a breach of an obligation of confidence by another person (the second person) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or
 (ii) if the first person reasonably suspects that such a breach has occurred—the suspected breach; and
 (c) the obligation arose in connection with the second person providing advice, or otherwise providing services, to a Commonwealth entity either:
 (i) as an entity engaged by the Commonwealth entity for that purpose; or
 (ii) as an entity representing a taxpayer; and
 (d) the record or disclosure is for the purpose of:
 (i) enabling or assisting in the consideration, development or implementation of any measure or the taking of any action directed at dealing with the breach or suspected breach; or
 (ii) enabling or assisting the Secretary or an SES employee of the Department to advise the Minister and the *Finance Minister in relation