if the recording or disclosure is not in accordance with subsection (3).

Maximum penalty: Imprisonment for 2 years.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

(a)

the recording or disclosure is for the purposes of this Act or an entitlement Act;

(b)

the recording or disclosure happens in the course of the performance of the duties of the entrusted person's official employment;

(c)

the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:

(i)

the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or

(ia)

an officer of the ACCC and is of information that is related to fuel sales grants and is to be used for the purposes of Part V or VB of the Trade Practices Act 1974 ; or

(ii)

another person for the purpose of that other person carrying out functions under a taxation law; or

(iii)

the Administrative Appeals Tribunal in connection with proceedings under a taxation law;

(d)

the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to:

(i)

the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or

(ia)

an officer of the ACCC and is of information that is related to fuel sales grants and is to be used for the purposes of Part V or VB of the Trade Practices Act 1974 ; or

(ii)

another person for the purpose of that other person carrying out functions under a taxation law.

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

(4) Subsection (3) does not authorise the disclosure of information to a Minister. (5) In this section: