Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 5 Tax secrecy and transparency
Part 1 Main amendments
Taxation Administration Act 1953
6 After section 355-170 in Schedule 1
Insert:
355-172 Exception - disclosure of periodic aggregate tax information
Section 355-155 does not apply if the information is *periodic aggregate tax information.
Note: A defendant bears an evidential burden in relation to the matters in this section: see subsection 13.3(3) of the Criminal Code.
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