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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32W Disclosing tax file numbers provided in standard choice forms

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32W

Disclosing tax file numbers provided in standard choice forms

    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.