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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 payers

    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).

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