Superannuation Guarantee (Administration) Act 1992

PART 3A - CHOICE OF FUND REQUIREMENTS  

Division 8 - Miscellaneous  

SECTION 32W  

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.




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