Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 2   Other amendments to the Tax Agent Services Act 2009

25   Subsection 70-40(3)

Repeal the subsection, substitute:

(3) Subsection 70-35(1) does not apply if the record or disclosure is to the Commissioner and is for the purpose of administering a *taxation law.

Note: A defendant bears an evidential burden in relation to the matters in subsection (3): see subsection 13.3(3) of the Criminal Code.