Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)

Schedule 3   Other amendments

Taxation Administration Act 1953

19   Subsection 355-70(5)

Repeal the subsection, substitute:

(5) Proceeds of crime order means:

(a) an order, relating to an entity's commission of a *serious offence, under:

(i) Chapter 2 (about confiscation of property in relation to certain offences) or Division 1 of Part 3-1 (about examination orders) of the Proceeds of Crime Act 2002; or

(ii) Part II (about confiscation) or III (about control of property liable to confiscation) of the Proceeds of Crime Act 1987; or

(iii) a *State law or *Territory law corresponding to a law referred to in subparagraph (i) or (ii); or

(iv) Division 3 of Part XIII (about recovery of pecuniary penalties for dealings in narcotic goods) of the Customs Act 1901; or

(b) an unexplained wealth order (within the meaning of the Proceeds of Crime Act 2002); or

(c) an order under a State law or Territory law corresponding to an order referred to in paragraph (b).