Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (145 of 2010)

Schedule 2   Consequential amendments

Part 1   Amendments

Tax Agent Services Act 2009

94   Subsection 90-1(1)

Insert:

official information means information that:

(a) was disclosed or obtained under or for the purposes of this Act; and

(b) relates to the affairs of a person; and

(c) identifies, or is reasonably capable of being used to identify, the person.