Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 1/3)
Character Range: 1608651–1613831

15                                                                 a professional disciplinary body that is prescribed for the purposes of this table item (a prescribed disciplinary body)                          (a) is of information that concerns an entity (the first entity) and an act or omission (or a suspected act or omission) of the first entity that the taxation officer reasonably suspects may constitute a breach by the first entity of the prescribed disciplinary body's code of conduct or professional standards, however described; and
                                                                                                                                                                                                                     (b) is for the purpose of enabling or assisting the prescribed disciplinary body to perform one or more of its functions in respect of the first entity; and
                                                                                                                                                                                                                     (c) does not include:
                                                                                                                                                                                                                     (i) the *ABN; or
                                                                                                                                                                                                                     (ii) the name; or
                                                                                                                                                                                                                     (iii) contact details; or
                                                                                                                                                                                                                     (iv) personal information (within the meaning of the Privacy Act 1988);
                                                                                                                                                                                                                      of any entity other than the first entity, unless the Commissioner is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (b); and
                                                                                                                                                                                                                     (d) if the taxation officer is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—is authorised by:
                                                                                                                                                                                                                     (i) the Commissioner; or
                                                                                                                                                                                                                     (ii) a Second Commissioner; or
                                                                                                                                                                                                                     (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

 (9) To avoid doubt, the exceptions in table items 7 and 7A in table 2 in subsection (3) have effect even if it is, or has been, in dispute or uncertain whether the individual is an employee or former employee of the employer.
 (10) For the purposes of item 12 of Table 7 in subsection (8), the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a relevant COVID‑19 business support program if the Minister is satisfied that the program is, in effect:
 (a) responding to economic impacts of the coronavirus known as COVID‑19; and
 (b) directed at supporting *businesses the operations of which have been significantly disrupted as a result of a public health directive.

355‑66  Major disaster support programs
 (1) For the purposes of item 13 of Table 7 in subsection 355‑65(8), the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a major disaster support program if the Minister is satisfied that the program is, in effect:
 (a) responding to the impacts of an event to which subsection (2) of this section applies; and
 (b) directed at supporting:
 (i) individuals whom the event has significantly impacted; or
 (ii) *businesses the operations of which the event has significantly disrupted.
 (2) This subsection applies to an event if:
 (a) the event developed rapidly and resulted in:
  (i) the death,