Document ID: chunk:federal_register_of_legislation:C2004C01287:clause:2_165
Version: federal_register_of_legislation:C2004C01287
Segment Type: clause
Provision Reference: sch 2 cl 165
Character Range: 120787–121590

165  Subsection 3D(16)
Repeal the subsection, substitute:

 (16) If information is communicated to the Chief Executive Officer of the ACC under subsection (1) or (2) or under an order made under subsection (7), then nothing in subsection (11), (14), (15) or (17) prohibits:
 (a) the communication of the information to a person for the purposes of, or in connection with, the prosecution of a person for a taxation offence; or
 (b) if the information is admissible in a prosecution of a person for a taxation offence—the communication of the information to a court in the course of proceedings before that court against the last‑mentioned person for that offence.

Note: A defendant bears an evidential burden in relation to the matters in subsection (16), see subsection 13.3(3) of the Criminal Code.