Inspector-General of Intelligence and Security and Other Legislation Amendment (Modernisation) Act 2023 (73 of 2023)

Schedule 1   Amendments

Part 2   Consequential amendments

Taxation Administration Act 1953

200   Section 355-185 in Schedule 1

Repeal the section, substitute:

355-185 Exception - on-disclosure to IGIS officials

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

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

(b) the record is made for, or the disclosure is to, an *IGIS official; and

(c) the record or disclosure is for the purposes of the IGIS official performing functions or duties, or exercising powers, as an IGIS official.

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 an *IGIS official; and

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

(c) the record or disclosure is for the purposes of the IGIS official performing functions or duties, or exercising powers, as an IGIS official.