Counter-Terrorism Legislation Amendment Act (No. 1) 2016 (82 of 2016)

Schedule 17   Disclosures by taxation officers

Taxation Administration Act 1953

2   After section 355-180 in Schedule 1

Insert:

355-182 Exception - on-disclosure of certain information to Commonwealth Ombudsman

(1) Section 355-155 does not apply if:

(a) the entity is an officer of an *Australian government agency; and

(b) the information was acquired by the entity under the exception in subsection 355-65(1) operating in relation to item 10 in the table in subsection 355-65(2); and

(c) the record is made for, or the disclosure is to:

(i) the Commonwealth Ombudsman or a Deputy Commonwealth Ombudsman; or

(ii) a member of staff referred to in subsection 31(1) of the Ombudsman Act 1976; and

(d) the record or disclosure is for the purpose of the performance of a function or duty of the Commonwealth Ombudsman, the Deputy Commonwealth Ombudsman or the member of staff, under the Ombudsman Act 1976.

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

(2) Section 355-155 does not apply if:

(a) the entity is:

(i) the Commonwealth Ombudsman or a Deputy Commonwealth Ombudsman; or

(ii) a member of staff referred to in subsection 31(1) of the Ombudsman Act 1976; and

(b) the information was acquired by the entity under subsection (1) or this subsection; and

(c) the record or disclosure is for the purpose of the performance of a function or duty of the Commonwealth Ombudsman, the Deputy Commonwealth Ombudsman or the member of staff, under the Ombudsman Act 1976.

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