National Anti-Corruption Commission (Consequential and Transitional Provisions) Act 2022 (89 of 2022)

Schedule 1   Amendments

Part 2   Consequential amendments

Taxation Administration Act 1953

203   After section 355-190 in Schedule 1

Insert:

355-192 Exception - on-disclosure in relation to National Anti-Corruption Commission Act 2022

(1) Section 355-155 does not apply if:

(a) the entity is the Inspector-General of Taxation; and

(b) the information was acquired by the Inspector-General of Taxation under the exception in subsection 355-65(1) operating in relation to item 5 in the table in subsection 355-65(5); and

(c) the record is made for, or the disclosure is to:

(i) the National Anti-Corruption Commissioner (within the meaning of the National Anti-Corruption Commission Act 2022); or

(ii) another staff member of the NACC (within the meaning of that Act); and

(d) the record or disclosure is:

(i) for the purposes of the National Anti-Corruption Commission Act 2022; and

(ii) in relation to a corruption issue (within the meaning of that Act) that relates to the Australian Taxation Office or the Inspector-General of Taxation.

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

(2) Section 355-155 does not apply if:

(a) the entity is:

(i) the National Anti-Corruption Commissioner (within the meaning of the National Anti-Corruption Commission Act 2022); or

(ii) another staff member of the NACC (within the meaning of that Act); and

(b) the information was acquired by the entity under subsection (1) or this subsection; and

(c) the record or disclosure is for the purpose of performing a function or duty of the National Anti-Corruption Commissioner or another staff member of the NACC under the National Anti-Corruption Commission Act 2022.

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