Income Tax Assessment Act 1936
PART VA
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TAX FILE NUMBERS
Division 1
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Preliminary
SECTION 202
202
OBJECTS OF THIS PART
The objects of this Part are, by means of the establishment of a system of tax file numbers: (a) to increase the effectiveness and efficiency of the matching of information contained in reports given to the Commissioner under this Act or the regulations with information disclosed in income tax returns by taxpayers; and (b) to prevent evasion of liability to taxation under the laws of the Commonwealth relating to income tax; and (c) to facilitate the administration of any legislation enacted by the Parliament under which benefits are provided by the Commonwealth to students in relation to contributions or charges payable by students in respect of the costs of courses of study provided by institutions of higher education or vocational education and training, or in respect of the costs of other services and amenities available to students in connection with such institutions; and (d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees; and (e) to facilitate the administration of a provision of an Act, being a provision which authorises the collection of a tax file number as a condition to the giving of personal assistance within the meaning of the Data-matching Program (Assistance and Tax) Act 1990 ; and (f) to facilitate the administration of the Data-matching Program (Assistance and Tax) Act 1990 ; and (g) to facilitate the administration of any legislation enacted by the Parliament in relation to the imposition of charge on an employer ' s superannuation guarantee shortfall; and (ga) to facilitate the administration of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988 ; and (gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973 , which deals with ABSTUDY student start-up loans and debts in relation to those loans; and (h) to facilitate the administration of Division 6 of Part 4A of the Student Assistance Act 1973 ; and
(haa) (Repealed by No 143 of 2015) (hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991 , which deals with student start-up loans and debts in relation to those loans; and (hac) to facilitate the administration of the Australian Apprenticeship Support Loans Act 2014 ; and (ha) to facilitate the administration of:
(i) to facilitate:
(k) (Repealed by No 128 of 1999) (ka) to facilitate:
(kb) (Repealed by No 70 of 2015) (l) to facilitate the administration of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; and (la) to facilitate the administration of the Paid Parental Leave Act 2010 ; and (m) to facilitate the administration of the A New Tax System (Family Assistance) (Administration) Act 1999 and section 5 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 ; and
(n) (Repealed by No 145 of 2010) (o) to facilitate the administration of section 204A of the Social Security (Administration) Act 1999 ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110-5 of the Fuel Tax Act 2006 ); and (q) to facilitate the administration of Division 2AA of Part II of the Banking Act 1959 ; and (r) to facilitate investigations under the Inspector-General of Taxation Act 2003 (and provisions of the Ombudsman Act 1976 to the extent that they are applied by the Inspector-General of Taxation Act 2003 ); and (s) to facilitate the administration of Subdivision 14-D in Schedule 1 to the Taxation Administration Act 1953 ; and (sa) to facilitate the administration of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 ; and (t) to facilitate the administration of the Migration Act 1958 ; and (u) to facilitate the administration of Part 9.1A of the Corporations Act 2001 and Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 .
View history note
Hide history noteThe objects of this Part are, by means of the establishment of a system of tax file numbers: (a) to increase the effectiveness and efficiency of the matching of information contained in reports given to the Commissioner under this Act or the regulations with information disclosed in income tax returns by taxpayers; and (b) to prevent evasion of liability to taxation under the laws of the Commonwealth relating to income tax; and (c) to facilitate the administration of any legislation enacted by the Parliament under which benefits are provided by the Commonwealth to students in relation to contributions or charges payable by students in respect of the costs of courses of study provided by institutions of higher education or vocational education and training, or in respect of the costs of other services and amenities available to students in connection with such institutions; and (d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees; and (e) to facilitate the administration of a provision of an Act, being a provision which authorises the collection of a tax file number as a condition to the giving of personal assistance within the meaning of the Data-matching Program (Assistance and Tax) Act 1990 ; and (f) to facilitate the administration of the Data-matching Program (Assistance and Tax) Act 1990 ; and (g) to facilitate the administration of any legislation enacted by the Parliament in relation to the imposition of charge on an employer ' s superannuation guarantee shortfall; and (ga) to facilitate the administration of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988 ; and (gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973 , which deals with ABSTUDY student start-up loans and debts in relation to those loans; and (h) to facilitate the administration of Division 6 of Part 4A of the Student Assistance Act 1973 ; and
(haa) (Repealed by No 143 of 2015) (hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991 , which deals with student start-up loans and debts in relation to those loans; and (hac) to facilitate the administration of the Australian Apprenticeship Support Loans Act 2014 ; and (ha) to facilitate the administration of:
(i) Part 2B.3 of the Social Security Act 1991 ; or
(hb) to facilitate the administration of Part 3.18 of the Social Security Act 1991 ; and (hc) to facilitate the administration of Division 11A of Part IIIB of the Veterans ' Entitlements Act 1986 ; and
(ii) a provision of an instrument under Chapter 2B of the Social Security Act 1991 (as in force before the commencement of Schedule 2 to the Youth Allowance Consolidation Act 2000 ) establishing a Student Financial Supplement Scheme, being a provision relating to the recovery through the taxation system of a student ' s outstanding indebtedness in respect of financial supplement paid to the student in accordance with the Scheme; and
(i) to facilitate:
(i) the administration of Part 25A of the Superannuation Industry (Supervision) Act 1993 in relation to individuals; and
(ia) to facilitate the administration of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (including the administration of registers by State or Territory authorities (within the meaning of that Act) in accordance with section 18 of that Act); and (j) to facilitate the administration of the Small Superannuation Accounts Act 1995 ; and
(ii) the administration of that Act in relation to superannuation entities (within the meaning of that Act) or regulated exempt public sector superannuation schemes (within the meaning of Part 25A of that Act); and
(k) (Repealed by No 128 of 1999) (ka) to facilitate:
(i) the administration of Part 11 of the Retirement Savings Accounts Act 1997 in relation to individuals; and
(ii) the administration of that Act in relation to RSA providers; and
(kb) (Repealed by No 70 of 2015) (l) to facilitate the administration of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; and (la) to facilitate the administration of the Paid Parental Leave Act 2010 ; and (m) to facilitate the administration of the A New Tax System (Family Assistance) (Administration) Act 1999 and section 5 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 ; and
(n) (Repealed by No 145 of 2010) (o) to facilitate the administration of section 204A of the Social Security (Administration) Act 1999 ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110-5 of the Fuel Tax Act 2006 ); and (q) to facilitate the administration of Division 2AA of Part II of the Banking Act 1959 ; and (r) to facilitate investigations under the Inspector-General of Taxation Act 2003 (and provisions of the Ombudsman Act 1976 to the extent that they are applied by the Inspector-General of Taxation Act 2003 ); and (s) to facilitate the administration of Subdivision 14-D in Schedule 1 to the Taxation Administration Act 1953 ; and (sa) to facilitate the administration of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 ; and (t) to facilitate the administration of the Migration Act 1958 ; and (u) to facilitate the administration of Part 9.1A of the Corporations Act 2001 and Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 .
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