Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_4:p3
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 3/7)
Character Range: 71844–74703

offence under section 355‑155 by making a record of the disclosure in the entity's credit information file, as required by subsection 18K(5) of the Privacy Act 1988.
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

355‑205  Limits on on‑disclosure to courts or tribunals
  An entity is not to be required to disclose to a court or tribunal *protected information that was acquired by the entity under Subdivision 355‑B or this Subdivision, except where it is necessary to do so for the purpose of carrying into effect the provisions of a *taxation law.
Note: See also section 8ZK of this Act (about protection of witnesses).

355‑210  Limits on on‑disclosure to Ministers
 (1) Sections 355‑170, 355‑180 and 355‑195 are the only exceptions to the prohibition in section 355‑155 on which an entity who has acquired *protected information (otherwise than as a *taxation officer) can rely in making a record of the information for, or disclosing the information to, a Minister, whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament.
Note: Disclosures that are not prohibited by section 355‑155 are not affected by this subsection. For example, an entity may disclose information to a Minister if the Minister is the entity to whom the information relates, or is another entity's agent in relation to the information.
 (2) Subsection (1) has effect despite section 16 of the Parliamentary Privileges Act 1987, and that section does not operate to the extent that it would otherwise apply to a disclosure of *protected information by the entity to a Minister.
Note: This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect. That section continues to operate, for example, to enable an entity to disclose protected information to a committee of one or both Houses of the Parliament.

Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired

Guide to Subdivision 355‑D

355‑260  What this Subdivision is about
      The disclosure of protected tax information that has been unlawfully acquired is prohibited.

Table of sections

Operative provisions
355‑265 Offence—disclosure of protected information acquired in breach of a taxation law
355‑270 Exception—disclosure of publicly available information
355‑275 Exception—disclosure in relation to a taxation law
355‑280 Limits on disclosure to courts and tribunals

Operative provisions

355‑265  Offence—disclosure of protected information acquired in breach of a taxation law
  An entity commits an offence if:
 (a) the entity:
 (i) makes a record of information; or
 (ii)