Inspector-General of Intelligence and Security and Other Legislation Amendment (Modernisation) Act 2023 (73 of 2023)
Schedule 1 Amendments
Part 2 Consequential amendments
Taxation Administration Act 1953
200 Section 355-185 in Schedule 1
Repeal the section, substitute:
355-185 Exception - on-disclosure to IGIS officials
(1) Section 355-155 does not apply if:
(a) the entity is an officer of an *Australian government agency; and
(b) the record is made for, or the disclosure is to, an *IGIS official; and
(c) the record or disclosure is for the purposes of the IGIS official performing functions or duties, or exercising powers, as an IGIS official.
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 an *IGIS official; and
(b) the information was acquired by the entity under subsection (1) or this subsection; and
(c) the record or disclosure is for the purposes of the IGIS official performing functions or duties, or exercising powers, as an IGIS official.