Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 4 Tax file numbers
Part 2 Income Tax Assessment Act 1936
19 At the beginning of Subdivision D of Division 14 of Part III
Insert:
140RA Commissioner may use tax file numbers in his or her possession for the purposes of this Subdivision
The Commissioner may use for the purposes of this Subdivision a person's tax file number that has been provided to the Commissioner for any other purpose.