Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_7
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 7
Character Range: 90698–92368

7            an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item                      both:
                                                                                                                                                            (a) relates to alcoholic beverages; and
                                                                                                                                                            (b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.

Protection of confidentiality of indirect tax information and documents from courts
 (6) You are not to be required:
 (a) to disclose *indirect tax information to a court; or
 (b) to produce an *indirect tax document to a court;
unless it is necessary for the purposes of an *indirect tax law.

Division 356—General administration of tax laws

Table of Subdivisions
 Guide to Division 356
356‑A Indirect tax laws

Guide to Division 356

356‑1  What this Division is about
      This Division gives the Commissioner the general administration of the indirect tax laws.

Subdivision 356‑A—Indirect tax laws

Table of sections
356‑5 Commissioner has general administration of indirect tax laws

356‑5  Commissioner has general administration of indirect tax laws
  The Commissioner has the general administration of each *indirect tax law.