INCOME TAX ASSESSMENT ACT 1936 - SECT 202CG Disclosing recipients' tax file numbers to payers
INCOME TAX ASSESSMENT ACT 1936 - SECT 202CG
Disclosing recipients' tax file numbers to payersA 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).