Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 3   TFN declarations

Income Tax Assessment Act 1936

39   At the end of Division 3 of Part VA

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202CG Disclosing recipients' 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 the recipient provided the number to the Commissioner in a TFN declaration.