Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 70.40

Disclosure in the performance of duties

  (1)   Subsection   70 - 35(1) does not apply if the record or disclosure is made in performing the person's duties under or in relation to this Act or the regulations.

Note:   A defendant bears an evidential burden in relation to the matters in subsection   (1): see subsection   13.3(3) of the Criminal Code .

Disclosure of publicly available information

  (2)   Subsection   70 - 35(1) does not apply if the information was already available to the public (otherwise than as a result of a contravention of subsection   70 - 35(1) or 70 - 45(1)).

Note:   A defendant bears an evidential burden in relation to the matters in subsection   (2): see subsection   13.3(3) of the Criminal Code .

Disclosures to the Commissioner

  (3)   Subsection   70 - 35(1) does not apply if the record or disclosure is to the Commissioner and is for the purpose of administering a * taxation law.

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

Disclosures to ASIC

  (3A)   Subsection   70 - 35(1) does not apply if the record or disclosure is to * ASIC for the purpose of ASIC performing any of its functions or exercising any of its powers.

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

Disclosures to Financial Services and Credit Panels

  (3AA)   Subsection   70 - 35(1) does not apply if the record or disclosure is to a * Financial Services and Credit Panel for the purpose of the panel performing any of its functions or exercising any of its powers.

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

Disclosures to the Inspector - General of Taxation

  (3B)   Subsection   70 - 35(1) does not apply if the record or disclosure is to the Inspector - General of Taxation and is for the purpose of investigating or reporting under, or otherwise administering:

  (a)   the Inspector - General of Taxation Act 2003 ; or

  (b)   provisions of the Ombudsman Act 1976 , to the extent that they are applied by the Inspector - General of Taxation Act 2003 .

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

Disclosure in relation to serious offences and proceeds of crime orders

  (4)   Subsection   70 - 35(1) does not apply if:

  (a)   the record is made for, or the disclosure is to, an * authorised law enforcement agency officer; and

  (b)   the record or disclosure is for the purpose of:

  (i)   investigating a * serious offence; or

  (ii)   enforcing a law, the contravention of which is a serious offence; or

  (iii)   the making, or proposed or possible making, of a * proceeds of crime order.

Note:   A defendant bears an evidential burden in relation to the matters in subsection   (4): see subsection   13.3(3) of the Criminal Code .