70‑40 Exceptions to the prohibition on d70‑40 Exceptions to the prohibition on disclosure of official information

#### 70‑40 Exceptions to the prohibition on disclosure of official information 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. Disclosures to the Secretary of the Department (5) Subsection 70‑35(1) does not apply if: (a) the person (the first person) makes the record for, or the disclosure to, the Secretary of the Department; and (b) the record or disclosure is of information that concerns: (i) a breach of an obligation of confidence by another person (the second person) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or (ii) if the first person reasonably suspects that such a breach has occurred—the suspected breach; and (c) the obligation arose in connection with the second person providing advice, or otherwise providing services, to a Commonwealth entity either: (i) as an entity engaged by the Commonwealth entity for that purpose; or (ii) as an entity representing a taxpayer; and (d) the record or disclosure is for the purpose of: (i) enabling or assisting in the consideration, development or implementation of any measure or the taking of any action directed at dealing with the breach or suspected breach; or (ii) enabling or assisting the Secretary or an SES employee of the Department to advise the Minister and the \*Finance Minister in relation to the breach or suspected breach; and (e) the record or disclosure is of information that does not include: (i) the \*ABN; or (ii) the name; or (iii) contact details; or (iv) personal information (within the meaning of the Privacy Act 1988); of any person other than the second person, unless the Board is satisfied that the inclusion of the information is necessary for a purpose mentioned in paragraph (d). > Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code. Disclosures to a prescribed professional disciplinary body (6) Subsection 70‑35(1) does not apply if: (a) the person (the first person) makes the record for, or the disclosure to, a professional disciplinary body that is prescribed by the regulations for the purposes of this subsection (a prescribed disciplinary body); and (b) the record or disclosure is of information that concerns another person (the second person) and an act or omission (or a suspected act or omission) of the second person that the first person reasonably suspects may constitute a breach by the second person of the prescribed disciplinary body’s code of conduct or professional standards, however described; and (c) the record or disclosure is made for the purpose of enabling or assisting the prescribed disciplinary body to perform one or more of its functions in respect of the second person; and (d) the record or disclosure is of information that does not include: (i) the \*ABN; or (ii) the name; or (iii) contact details; or (iv) personal information (within the meaning of the Privacy Act 1988); of any person other than the second person, unless the Board is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (c). > Note: A defendant bears an evidential burden in relation to the matters in subsection (6): see subsection 13.3(3) of the Criminal Code.