Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)
Schedule 2 Consequential amendments
Part 1 Amendments
Income Tax Assessment Act 1997
48 Subsection 995-1(1)
Insert:
serious offence has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.
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