Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)
Schedule 2 Other amendments to the Tax Agent Services Act 2009
25 Subsection 70-40(3)
Repeal the subsection, substitute:
(3) Subsection 70-35(1) does not apply if the record or disclosure is to the Commissioner and is for the purpose of administering a *taxation law.
Note: A defendant bears an evidential burden in relation to the matters in subsection (3): see subsection 13.3(3) of the Criminal Code.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
