Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 5   Tax secrecy and transparency

Part 1   Main amendments

Taxation Administration Act 1953

6   After section 355-170 in Schedule 1

Insert:

355-172 Exception - disclosure of periodic aggregate tax information

Section 355-155 does not apply if the information is *periodic aggregate tax information.

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