A New Tax System (Family Assistance) (Administration) Act 1999
In this Division:
taxation information
means information (including protected information within the meaning of subsection
355-30(1)
in Schedule
1
to the
Taxation Administration Act 1953
but not including a tax file number) that is held by a taxation officer.
taxation officer
means the following:
(a) a person who is a taxation officer within the meaning of subsection 355-30(2) in Schedule 1 to the Taxation Administration Act 1953 ;
(b) an entity covered by section 355-15 in that Schedule.
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