Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:2_93:p2
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 2 cl 93 (pt 2/3)
Character Range: 102843–105589

Code.

Disclosures to the Commissioner of Taxation
 (3) Subsection 70‑35(1) does not apply if the record or disclosure:
 (a) is to the Commissioner; and
 (b) is for the purpose of:
 (i) investigating a *taxation offence; or
 (ii) enforcing a law, the contravention of which is a taxation offence; or
 (iii) investigating the contravention of, or enforcing a provision of, a *taxation law that imposes a civil penalty; or
 (iv) the making, or proposed or possible making, of a *proceeds of crime order relating to a taxation offence.
Note: A defendant bears an evidential burden in relation to the matters in subsection (3): see subsection 13.3(3) of the Criminal Code.

Disclosure in relation to serious offences and proceeds of crime orders
 (4) Subsection 70‑35(1) does not apply if:
 (a) the record is made for, or the disclosure is to, an *authorised law enforcement agency officer; and
 (b) the record or disclosure is for the purpose of:
 (i) investigating a *serious offence; or
 (ii) enforcing a law, the contravention of which is a serious offence; or
 (iii) the making, or proposed or possible making, of a *proceeds of crime order.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.

70‑45  On‑disclosure of official information

Offence—on‑disclosure of information
 (1) A person commits an offence if:
 (a) the person:
 (i) makes a record of information; or
 (ii) discloses information to another person (other than a person to whom the information relates or the person's *agent in relation to the information) or to a court or tribunal; and
 (b) the information was acquired by the first‑mentioned person under an exception in section 70‑40 or in this section; and
 (c) the first‑mentioned person did not acquire the information in the course of, or because of, his or her duties under or in relation to this Act or the regulations.
Penalty: Imprisonment for 2 years.

Consent is not a defence
 (2) It is not a defence to a prosecution for an offence against subsection (1) that the entity to whom the information relates has consented to:
 (a) the making of the record; or
 (b) the disclosure of the information.

Exceptions
 (3) Subsection (1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection (1) or 70‑35(1)).
Note: A defendant bears an evidential burden in relation to the matters in subsection (3): see subsection 13.3(3) of the Criminal Code.
 (4) Subsection (1) does not apply if:
 (a) the information was originally disclosed under an exception in section 70‑40 for a purpose specified in that exception (the original purpose); and
 (b) the information was