Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 8 - Tax file number sharing and verification  

SECTION 204   DISCLOSURE OF TAX FILE NUMBERS TO CERTAIN REGISTRARS  

204(1)  


If:

(a)  the Commissioner is appointed as the Commonwealth Registrar (within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006) ; and

(b)  no other person or body is appointed as that registrar;

the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 6-7A of that Act.

204(2)  


If:

(a)  the Commissioner is appointed as the Registrar (within the meaning of the Corporations Act 2001 ); and

(b)  no other person or body is appointed as that registrar;

the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 9.1A of that Act.

204(3)  


To avoid doubt, subsection (1) or (2) applies to the disclosure of the person ' s tax file number whether or not that registrar has requested the person, or the Commissioner, to give the tax file number to that registrar.

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