Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (10 of 2003)
Schedule 1 Consequential amendments
Part 1 Amendments
Taxation Administration Act 1953
78 Subsection 3C(2A)
Repeal the subsection, substitute:
(2A) Subsection (2) does not apply to the extent that the person makes a record of the information, or divulges or communicates the information:
(a) for the purposes of this Act; or
(b) in the performance of the person's duties as an officer; or
(c) for the purposes of complying with an obligation Australia has under an agreement between Australia and another country.
Note: A defendant bears an evidential burden in relation to the matters in this subsection, see subsection 13.3(3) of the Criminal Code.