A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 2 - Confidentiality  

SECTION 161A  

161A   Definitions  

In this Division:

taxation information
means information (including protected information within the meaning of subsection 355-30(1) in Schedule 1 to the Taxation Administration Act 1953 but not including a tax file number) that is held by a taxation officer.

taxation officer
means the following:

(a) a person who is a taxation officer within the meaning of subsection 355-30(2) in Schedule 1 to the Taxation Administration Act 1953 ;

(b) an entity covered by section 355-15 in that Schedule.