Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 3   Amendments with other commencements

Income Tax Assessment Act 1936

126   At the end of Division 8 of Part VA

Add:

204 Disclosure of tax file numbers to certain registrars

(1) If:

(a) the Commissioner is appointed as the Commonwealth Registrar (within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006); and

(b) no other person or body is appointed as that registrar;

the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 6-7A of that Act.

(2) If:

(a) the Commissioner is appointed as the Registrar (within the meaning of the Corporations Act 2001); and

(b) no other person or body is appointed as that registrar;

the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 9.1A of that Act.

(3) To avoid doubt, subsection (1) or (2) applies to the disclosure of the person's tax file number whether or not that registrar has requested the person, or the Commissioner, to give the tax file number to that registrar.