A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION

Division 2 - Confidentiality

SECTION 169

169 Guidelines for exercise of Secretary's disclosure powers

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The Minister may, by legislative instrument, make guidelines for the exercise of either or both of the following:

(a) the Secretary ' s power to give certificates for the purposes of paragraph 168(1)(a) ;

(b) the Secretary ' s power under paragraph 168(1)(b) .

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History

S 169 substituted by No 79 of 2011, s 3 and Sch 4 item 6, effective 26 July 2011. No 79 of 2011, s 3 and Sch 4 item 7 contains the following transitional provisions:

7 Transitional - guidelines for exercise of Secretary ' s disclosure powers
(1)
Guidelines in force under section 169 of the A New Tax System (Family Assistance) (Administration) Act 1999 immediately before the commencement of this item continue in effect, after that commencement, as if they had been made under that section, as in force after that commencement.

(2)
Subitem (1) does not prevent the variation or revocation of the guidelines after that commencement.

S 169 formerly read:

SECTION 169 Guidelines for exercise of Secretary's disclosure powers
169(1)
The Minister:

(a) is to determine guidelines for the exercise of:

(i) the Secretary's power to give certificates for the purposes of paragraph 168(1)(a) ; and

(ii) the Secretary's power under paragraph 168(1)(b) ; and

(b) may revoke or vary those guidelines.

169(2)
A determination under subsection (1) is a legislative instrument.
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History

S 169(2) amended by No 108 of 2006, s 3 and Sch 8 item 58, by substituting " legislative instrument " for " disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 " , effective 27 September 2006.