Budget Savings (Omnibus) Act 2016 (55 of 2016)
Schedule 23 Single touch payroll reporting
Part 3 TFN declarations
Income Tax Assessment Act 1936
39 At the end of Division 3 of Part VA
Add:
202CG Disclosing recipients' tax file numbers to payers
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 the recipient provided the number to the Commissioner in a TFN declaration.
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