Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:1_9
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 18080–19156

9                                            a competent authority referred to in an international agreement (within the meaning of section 23 of the International Tax Agreements Act 1953)  is for the purpose of exchanging information under such an international agreement.

355‑55  Exception—disclosure to Ministers
 (1) Section 355‑25 does not apply if:
 (a) the entity is a *taxation officer; and
 (b) an item in the table in this subsection covers the making of the record or the disclosure; and
 (c) if the entity is not the Commissioner, a Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—one of the following has agreed that the record or disclosure is covered by the item:
 (i) the Commissioner;
 (ii) a Second Commissioner;
 (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

Records or disclosures to Ministers
Item                                 The record is made for or the disclosure is to ...  and the record or disclosure ...