Document ID: chunk:federal_register_of_legislation:C2004A00753:clause:3_62b
Version: federal_register_of_legislation:C2004A00753
Segment Type: clause
Provision Reference: sch 3 cl 62B
Character Range: 41647–42938

62B  After subsection 252C(7)
Insert:

 (7A) It is not an offence if the information, or the information contained in the document, as the case may be, is all or any of the following:
 (a) information identifying a particular self‑managed superannuation fund (other than information disclosing the tax file number of the fund);
 (b) information that is reasonably necessary to enable members of the public to contact persons who perform functions in relation to a particular self‑managed superannuation fund;
 (c) a statement of the Commissioner's opinion as to whether or not a particular self‑managed superannuation fund is a complying superannuation fund in relation to a particular year of income for the purposes of Division 2 of Part 5.

Note: A defendant bears an evidential burden in relation to the matters in subsection (7A) (see subsection 13.3(3) of the Criminal Code).

 (7B) If information referred to in subsection (7A) is disclosed to the Registrar of the Australian Business Register established under section 24 of the A New Tax System (Australian Business Number) Act 1999, the Registrar may enter the information in that Register.

Note: A defendant bears an evidential burden in relation to the matters in subsection (7B) (see subsection 13.3(3) of the Criminal Code).