Income Tax Assessment Act 1936
PART VA
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TAX FILE NUMBERS
Division 3
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Quotation of tax file numbers by recipients of eligible PAYG payments
SECTION 202CG
202CG
DISCLOSING RECIPIENTS
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TAX FILE NUMBERS TO PAYERS
A taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose a recipient ' s tax file number to a payer of the recipient if:
(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2) .
View history note
Hide history noteA taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose a recipient ' s tax file number to a payer of the recipient if:
(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2) .
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