Income Tax Assessment Act 1936
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View history notePt VA inserted by No 97 of 1988.
Div 3 heading substituted by No 179 of 1999.
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:
(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2) .
S 202CG amended by No 8 of 2019, s 3 and Sch 6 item 1, by substituting " if: (a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or (b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2). " for all the words after " a payer of the recipient " , applicable in relation to a TFN declaration made on or after 1 July 2018. The words after " a payer of the recipient " formerly read:
if the recipient provided the number to the Commissioner in a TFN declaration.
S 202CG inserted by No 55 of 2016, s 3 and Sch 23 item 39, applicable in relation to disclosures of tax file numbers on or after 1 January 2017 (whether the information was acquired before, on or after that day).
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