Digital ID (Transitional and Consequential Provisions) Act 2024 (26 of 2024)

Schedule 2   Consequential amendments

Taxation Administration Act 1953

7   At the end of Part IA

Add:

3J Functions relating to digital ID systems

(1) The Commissioner's functions include providing services, or access to services, within digital ID systems.

(2) Without limiting subsection (1), the Commissioner may participate within the Australian Government Digital ID System as one or more kinds of accredited entities.

(3) The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner's functions under this section.

(4) This section does not limit any functions or powers the Commissioner has apart from this section.

(5) To avoid doubt:

(a) the Digital ID Act 2024 is not a taxation law; and

(b) the functions referred to in subsection (1) are not performed under, or for the purposes of, a taxation law.

(6) In this section:

accredited entity has the same meaning as in the Digital ID Act 2024.

Australian Government Digital ID System has the same meaning as in the Digital ID Act 2024.

digital ID system has the same meaning as in the Digital ID Act 2024.