Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 12/13)
Character Range: 1540474–1543265

has been, a Group Entity of the Applicable MNE Group;
 (iii) the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, the GloBE Joint Venture, a Globe JV Subsidiary of the GloBE Joint Venture or a Group Entity of the Applicable MNE Group; or
 (e) the covered entity is the *registered tax agent or BAS agent of another covered entity mentioned in paragraph (a), (b), (c) or (d) in relation to the relevant primary entity mentioned in those paragraphs; or
 (f) the covered entity is a *legal practitioner:
 (i) representing another covered entity mentioned in paragraph (a), (b), (c) or (d) in relation to the affairs of the relevant primary entity mentioned in those paragraphs; and
 (ii) representing the other covered entity in relation to the other entity's Australian GloBE tax affairs.

355‑30  Meaning of protected information and taxation officer
 (1) Protected information means information that:
 (a) was disclosed or obtained under or for the purposes of a law that was a *taxation law (other than the Tax Agent Services Act 2009) when the information was disclosed or obtained; and
 (b) relates to the affairs of an entity; and
 (c) identifies, or is reasonably capable of being used to identify, the entity.
Note: Tax file numbers do not constitute protected information because they are not, by themselves, reasonably capable of being used to identify an entity. For offences relating to tax file numbers, see Subdivision BA of Division 2 of Part III.
 (2) Taxation officer means:
 (a) the Commissioner or a *Second Commissioner; or
 (b) an individual appointed or engaged under the Public Service Act 1999 and performing duties in the Australian Taxation Office.
Note: This Division applies to certain other entities as if they were taxation officers: see section 355‑15.

355‑35  Consent is not a defence
  It is not a defence to a prosecution for an offence against section 355‑25 that the entity to whom the information relates has consented to:
 (a) the making of the record; or
 (b) the disclosure of the information.

355‑40  Generality of Subdivision not limited
  Except as provided by section 355‑60, nothing in this Subdivision limits the generality of anything else in it.
Note: This means that each provision in this Subdivision (other than section 355‑60) has an independent operation and is not to be interpreted by reference to any other provision within the Subdivision.

355‑45  Exception—disclosure of publicly available information
  Section 355‑25 does not apply if the information was already available to the public (otherwise than as a result of a contravention of section 355‑25, 355‑155 or 355‑265).
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection