Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 3   Amendments with other commencements

Taxation Administration Act 1953

143   After section 355-65 in Schedule 1

Insert:

355-67 Exception - disclosure to registrars

(1) Section 355-25 does not apply if:

(a) the entity is a *taxation officer; and

(b) the Commissioner is appointed as a registrar specified in subsection (2); and

(c) no other person or body is appointed as that registrar; and

(d) the record or the disclosure is made for the purposes of the performance of that registrar's functions, or the exercise of that registrar's powers.

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) The following registrars are specified:

(a) the *Registrar;

(b) the Registrar (within the meaning of the Business Names Registration Act 2011);

(c) the Registrar (within the meaning of the Corporations Act 2001);

(e) the Registrar (within the meaning of the National Consumer Credit Protection Act 2009).