Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 12   Amendment relating to secrecy

118   Officers to observe secrecy

Section 16 of the Principal Act is amended by inserting after paragraph (4)(f) the following paragraph:

"(fa) the Health Insurance Commission, being information, for the purpose of the administration of the Childcare Rebate Act 1993, as to whether a registered carer (within the meaning of that Act) or an applicant for registration as a registered carer has a tax file number;".