Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where, in the course of an investigation under section 40, the Commissioner forms the opinion that a tax file number offence, a healthcare identifier offence, an AML/CTF verification offence or a credit reporting offence may have been committed, the Commissioner shall:
(a) inform the Commissioner of Police or the Director of Public Prosecutions of that opinion;
(b) in the case of an investigation under subsection 40(1), give a copy of the complaint to the Commissioner of Police or the Director of Public Prosecutions, as the case may be; and
(c) subject to subsection (3), discontinue the investigation except to the extent that it concerns matters unconnected with the offence that the Commissioner believes may have been committed.
(2) If, after having been informed of the Commissioner's opinion under paragraph (1)(a), the Commissioner of Police or the Director of Public Prosecutions, as the case may be, decides that the matter will not be, or will no longer be, the subject of proceedings for an offence, he or she shall give a written notice to that effect to the Commissioner.
(3) Upon receiving such a notice the Commissioner may continue the investigation discontinued under paragraph (1)(c).
(4) In subsection (1):
"AML/CTF verification offence" (short for anti - money laundering and counter - terrorism financing offence) means an offence against section 35H, 35J or 35K of the Anti - Money Laundering and Counter - Terrorism Financing Act 2006 .
"credit reporting offence" means:
(a) an offence against subsection 20P(1), 21R(1) or (2), 24(1) or (2) or 24A(1) or (2); or
(b) an offence against section 6 of the Crimes Act 1914 , or section 11.1, 11.4 or 11.5 of the Criminal Code , being an offence that relates to an offence referred to in paragraph (a) of this definition.
"tax file number offence" means:
(a) an offence against section 8WA or 8WB of the Taxation Administration Act 1953 ; or
(b) an offence against section 6 of the Crimes Act 1914 , or section 11.1, 11.4 or 11.5 of the Criminal Code , being an offence that relates to an offence referred to in paragraph (a) of this definition.