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.