Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 5/14)
Character Range: 1648614–1651519

information to, a Minister, whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament.
Note: Disclosures that are not prohibited by section 355‑155 are not affected by this subsection. For example, an entity may disclose information to a Minister if the Minister is the entity to whom the information relates, or is another entity's agent in relation to the information.
 (2) Subsection (1) has effect despite section 16 of the Parliamentary Privileges Act 1987, and that section does not operate to the extent that it would otherwise apply to a disclosure of *protected information by the entity to a Minister.
Note: This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect. That section continues to operate, for example, to enable an entity to disclose protected information to a committee of one or both Houses of the Parliament.

355‑215  Exception—on‑disclosure of information disclosed to credit reporting bureaus
  Section 355‑155 does not apply if:
 (a) the information was originally disclosed under the exception in subsection 355‑72(1) or (4); and
 (b) the information was acquired by the entity under that exception or the exception in section 355‑175; and
 (c) when making the record, or disclosing the information, the entity is not:
 (i) a *credit reporting bureau; or
 (ii) an entity appointed or employed by, or otherwise performing services for, a credit reporting bureau.
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.

Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired

Guide to Subdivision 355‑D

355‑260  What this Subdivision is about
      The disclosure of protected tax information that has been unlawfully acquired is prohibited.

Table of sections

Operative provisions
355‑265 Offence—disclosure of protected information acquired in breach of a taxation law
355‑270 Exception—disclosure of publicly available information
355‑275 Exception—disclosure in relation to a taxation law
355‑280 Limits on disclosure to courts and tribunals

Operative provisions

355‑265  Offence—disclosure of protected information acquired in breach of a taxation law
  An entity commits an offence if:
 (a) the entity:
 (i) makes a record of information; or
 (ii) discloses information to another entity (other than the entity to whom the information relates or that entity's agent in relation to the information) or to a court or tribunal; and
 (b) the information is *protected information; and
 (c) the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and
 (d) the information was not