Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 24

24. Section 8C of the Principal Act is amended:

   (a)  by inserting after paragraph (a) the following paragraph:

"(aa) to give information to the Commissioner in the manner in which it is
required under a taxation law to be given;";

   (b)  by adding at the end the following subsection:

"(2) For the purposes of paragraphs (1)(a) and (d), a person shall not be
taken to have refused or failed to furnish information to the Commissioner or
another person, or to notify the Commissioner or another person of a matter or
thing, merely because the person has refused or failed to quote the person's
tax file number to the Commissioner or other person.".