Statute
Section 202CG — Income Tax Assessment Act 1936: Disclosing recipients’ tax file numbers to payers
Text of the provision Official document
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: (a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or (b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).
Official source: Federal Register of Legislation
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