Treasury Laws Amendment (Major Bank Levy) Act 2017 (64 of 2017)
Schedule 1 Amendments
Australian Prudential Regulation Authority Act 1998
1 After subsection 56(5C)
Insert:
(5D) It is not an offence if the production by a person of a document that was given to APRA under section 13 of the Financial Sector (Collection of Data) Act 2001 is to the Commissioner of Taxation for the purposes of the Major Bank Levy Act 2017 (including the administration of that Act).
Note: A defendant bears an evidential burden in relation to matters in subsection (5D) (see subsection 13.3(3) of the Criminal Code).
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