Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 2   Innovation Australia's role

Part 2   Other amendments

Industry Research and Development Act 1986

41   After subsection 47(2)

Insert:

(2A) An official to whom this section applies may disclose protected information if the disclosure is made:

(a) in the course of performing a duty or function, or exercising a power, under this Act; or

(b) for the purposes of enabling another person to perform duties or functions, or exercise powers, under this Act; or

(c) for the purposes of enabling a person to perform duties or functions, or exercise powers, under the Census and Statistics Act 1905 or the Income Tax Assessment Act 1997.


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