S 396-95 repealed by No 145 of 2010, s 3 and Sch 2 item 38, effective 17 December 2010. S 396-95 formerly read:
SECTION 396-95 Provision of information
396-95(1)
Any information that was provided under this Division may be given to:
(a)
a Minister or an individual or employee under the control of a Minister; or
(b)
an employee of, or individual performing services for, the Commonwealth;
if the person giving the information considers that it would assist the administration of this Division. This can be done despite any prohibition in section
16
of the
Income Tax Assessment Act 1936
or section
3C
of the
Taxation Administration Act 1953
.
396-95(2)
Any person who is given information under this section, and any person or employee under his or her control, is subject to the same rights, privileges, obligations and liabilities, under subsections
16(2) and (3)
of the
Income Tax Assessment Act 1936
and
3C(2), (3) and (4)
of the
Taxation Administration Act 1953
in relation to that information, as if he or she were an officer within the meaning of section
16
of the
Income Tax Assessment Act 1936
or section
3C
of the
Taxation Administration Act 1953
.
View history note
Hide history note