Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Act 2020 (17 of 2020)

Schedule 1   Amendments

Part 2   Exchange of information relating to taxation information

Student Assistance Act 1973

93   After section 350

Insert:

350A Definitions

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.