Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 5   Disclosure of business tax debts

Taxation Administration Act 1953

3   At the end of Subdivision 355-C in Schedule 1

Add:

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.