Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 2   Choice of fund

Superannuation Guarantee (Administration) Act 1992

34   Before section 32X

Insert:

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.