Document ID: chunk:federal_register_of_legislation:C2007A00056:clause:1_3h:p2
Version: federal_register_of_legislation:C2007A00056
Segment Type: clause
Provision Reference: sch 1 cl 3H (pt 2/2)
Character Range: 10489–12073

in subparagraph (a)(i).

Note: A defendant bears an evidential burden in relation to the matters in subsection (7): see subsection 13.3(3) of the Criminal Code.

Offence—disclosure of taxation information by other people

 (8) A person commits an offence if:
 (a) information is disclosed to the person in accordance with paragraph (7)(a); and
 (b) the person makes a record of the information, or discloses the information to another person.

Penalty: Imprisonment for 2 years.

 (9) Subsection (8) does not apply to the person if the record of the information is made, or the information is disclosed to another person, for the purposes of, or in connection with, the proceeding or the exercise of the power or the performance of the function referred to in paragraph (7)(a).

Note: A defendant bears an evidential burden in relation to the matters in subsection (9): see subsection 13.3(3) of the Criminal Code.

No requirement to disclose taxation information to a court etc.

 (10) A person who is or has been a taskforce officer of a prescribed taskforce is not to be required to disclose to a court or tribunal information that was disclosed to the person under this section unless it is necessary that the information be disclosed for the purposes of a taxation law.

Other matters

 (11) This section:
 (a) has effect despite any provision of a taxation law that prohibits the communication or divulging of information; and
 (b) is in addition to, and does not detract from, any other provision of this Act or of any other law relating to the communication of information.