Statute
Section 32W — Superannuation Guarantee (Administration) Act 1992: Disclosing tax file numbers provided in standard choice forms
Text of the provision Official document
A taxation officer (within the meaning of the Income Tax Assessment Act 1997) may disclose another person’s tax file number (within the meaning of that Act) if: (a) the other person provided the number to the Commissioner in a notice given to the Commissioner under paragraph 32F(1)(b); and (b) the disclosure is to the other person’s employer.
Official source: Federal Register of Legislation
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