Document ID: chunk:federal_register_of_legislation:C2010C00406:clause:2_17
Version: federal_register_of_legislation:C2010C00406
Segment Type: clause
Provision Reference: sch 2 cl 17
Character Range: 11968–12759

17  Subsection 3C(4)
Repeal the subsection, substitute:

 (4) Nothing in subsection (2) prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner or a person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner from communicating any information to:
 (a) a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties; or
 (b) if the information relates to the non‑compliance of a private ancillary fund or charity (or a trustee of a private ancillary fund or charity) with a law of the Commonwealth, a State or a Territory—the Attorney‑General of a State or Territory for the purposes of the administration of a law of the State or Territory governing trusts and charities.