Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 8 Minor and technical amendments Spring 2021
Part 4 Amendments with contingent commencement
Income Tax Assessment Act 1936
39 After subsection 204(2)
Insert:
(2A) The Commissioner may disclose the tax file number of a person to a registrar specified in subsection 355-67(2) in Schedule 1 to the Taxation Administration Act 1953 if:
(a) the Commissioner is appointed as that registrar; and
(b) no other person or body is appointed as that registrar; and
(c) the disclosure is made through use of a computer application or system that is used for the performance of functions, or the exercise of powers, of both the Commissioner and that registrar; and
(d) use of the application or system by that registrar is on the condition that tax file numbers disclosed through use of the application or system are only to be recorded, used, divulged, disclosed or communicated to the extent reasonably necessary for the application or system to be used for the performance of that registrar's functions, or the exercise of that registrar's powers.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).