Superannuation Guarantee (Administration) Act 1992
A taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose another person ' s tax file number (within the meaning of that Act) if:
(a) the other person provided the number to the Commissioner in a notice given to the Commissioner under paragraph 32F(1)(b) ; and
(b) the disclosure is to the other person ' s employer.
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