Document ID: chunk:federal_register_of_legislation:C2007A00056:clause:1_3g:p1
Version: federal_register_of_legislation:C2007A00056
Segment Type: clause
Provision Reference: sch 1 cl 3G (pt 1/2)
Character Range: 2774–5753

3G  Providing taxation information to the Project Wickenby taskforce

Disclosure of taxation information by the Commissioner

 (1) The Commissioner may disclose information acquired under a taxation law to a person to whom subsection (2) applies (a Project Wickenby officer) if:
 (a) the Commissioner is satisfied that the information is relevant to a purpose of the Project Wickenby taskforce; and
 (b) the disclosure occurs before 1 July 2012, or a later prescribed date.

Project Wickenby officer

 (2) This subsection applies to a person:
 (a) who holds an office in, is employed in, or is performing services for:
 (i) an agency in the Project Wickenby taskforce; or
 (ii) an agency that is supporting the Project Wickenby taskforce; and
 (b) whose duties relate to a purpose of the Project Wickenby taskforce.

Project Wickenby taskforce agencies

 (3) The following agencies are agencies in the Project Wickenby taskforce:
 (a) the Australian Taxation Office;
 (b) the Australian Crime Commission;
 (c) the Australian Federal Police;
 (d) the Australian Securities and Investments Commission;
 (e) the Office of the Director of Public Prosecutions;
 (f) a prescribed agency.

Project Wickenby taskforce supporting agencies

 (4) The following agencies are agencies supporting the Project Wickenby taskforce:
 (a) the Attorney‑General's Department;
 (b) the Australian Transaction Reports and Analysis Centre;
 (c) the Australian Government Solicitor;
 (d) a prescribed agency.

Purposes of Project Wickenby taskforce

 (5) The purposes of the Project Wickenby taskforce are to:
 (a) detect; and
 (b) deter; and
 (c) investigate; and
 (d) enforce the law relating to;
the promotion of or participation in arrangements (within the meaning of the Income Tax Assessment Act 1997) of an international character, or purported international character, that relate to one or more of these:
 (e) tax avoidance or evasion;
 (f) breaches of laws regulating financial markets and corporations;
 (g) criminal activity in the nature of fraud or obtaining benefits by deception (including deceiving investors or creditors);
 (h) money laundering;
 (i) concealing income or assets.

Offence—disclosure of taxation information by Project Wickenby officer

 (6) A person commits an offence if:
 (a) the person is or has been a Project Wickenby officer; and
 (b) the person:
 (i) makes a record of information about the affairs of a second person; or
 (ii) discloses to a third person information about the affairs of a second person; and
 (c) the information was disclosed to the person under this section.

Penalty: Imprisonment for 2 years.

 (7) Subsection (6) does not apply if the person:
 (a) makes a record of the information for a purpose of the Project Wickenby taskforce; or
 (b) discloses the information:
 (i) to a Project Wickenby officer; and
 (ii) for a purpose of the Project Wickenby taskforce.

Note: A defendant bears an evidential burden in relation to the matters