Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (10 of 2003)

Schedule 1   Consequential amendments

Part 1   Amendments

Taxation Administration Act 1953

78   Subsection 3C(2A)

Repeal the subsection, substitute:

(2A) Subsection (2) does not apply to the extent that the person makes a record of the information, or divulges or communicates the information:

(a) for the purposes of this Act; or

(b) in the performance of the person's duties as an officer; or

(c) for the purposes of complying with an obligation Australia has under an agreement between Australia and another country.

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