S 356A repealed by No 109 of 2014, s 3 and Sch 10 item 17, effective 17 October 2014. S 356A formerly read:
SECTION 356A DISCLOSURE OF INFORMATION
-
EDUCATION EXPENSES TAX OFFSET
356A(1)
The Secretary may, for the purposes of the administration of the education expenses tax offset provided by Subdivision
61-M
of the
Income Tax Assessment Act 1997
, give the Commissioner of Taxation relevant information about people, including their tax file numbers, acquired by an officer in the exercise of the officer
'
s powers, or the performance of the officer
'
s duties or functions, under this Act.
356A(2)
Information (including tax file numbers) given to the Commissioner of Taxation under subsection (1) may be used only for purposes relating to the education expenses tax offset provided by Subdivision
61-M
of the
Income Tax Assessment Act 1997
.
356A(3)
This section does not limit the powers of the Secretary under section
355
.
S 356A inserted by No 141 of 2008, s 3 and Sch 1 item 7, applicable to the 2008-2009 income year and later years.