INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments  

SECTION 202CG   202CG   DISCLOSING RECIPIENTS ' TAX FILE NUMBERS TO PAYERS  


A taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose a recipient ' s tax file number to a payer of the recipient if:


(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or


(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2) .


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