203After section 355‑190 in Schedule 1

203 After section 355‑190 in Schedule 1

355‑192 Exception—on‑disclosure in relat 355‑192 Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022

355‑192 Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022

(1) Section 355‑155 does not apply if: (a) the entity is the Inspector‑General of Taxation; and (b) the information was acquired by the Inspector‑General of Taxation under the exception in subsection 355‑65(1) operating in relation to item 5 in the table in subsection 355‑65(5); and (c) the record is made for, or the disclosure is to: (i) the National Anti‑Corruption Commissioner (within the meaning of the National Anti‑Corruption Commission Act 2022); or (ii) another staff member of the NACC (within the meaning of that Act); and (d) the record or disclosure is: (i) for the purposes of the National Anti‑Corruption Commission Act 2022; and (ii) in relation to a corruption issue (within the meaning of that Act) that relates to the Australian Taxation Office or the Inspector‑General of Taxation.

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 National Anti‑Corruption Commissioner (within the meaning of the National Anti‑Corruption Commission Act 2022); or (ii) another staff member of the NACC (within the meaning of that Act); 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 performing a function or duty of the National Anti‑Corruption Commissioner or another staff member of the NACC under the National Anti‑Corruption Commission Act 2022.

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