Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 25

25. Section 8K of the Principal Act is amended by adding at the end the
following subsection:

"(3) For the purposes of paragraph (1) (b), a person shall not be taken to
have omitted a matter or thing from a statement made to a taxation officer
merely because the person has, in making the statement, failed to quote the
person's tax file number.".