INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 7 - Manner of providing information  

SECTION 202G   TRANSMISSION OF INFORMATION IN ACCORDANCE WITH SPECIFICATIONS  

202G(1)  
The Commissioner may, by notice published in the Gazette , set out specifications for transmission to the Commissioner of information to which this section applies.

202G(2)  
A notice under subsection (1) has effect on and from the day specified in the notice.

202G(3)  
Where the whole or part of the information to which this section applies that a person is obliged to give to the Commissioner is kept by or on behalf of the person by means of a data processing device, the person shall, when giving any of that information to the Commissioner, give it in a manner and form that is in accordance with the specifications set out in the notice under subsection (1), as amended from time to time.

202G(4)  
A person is exempt from compliance with subsection (3) if, on an application by the person, the Commissioner has, by written notice to the person, exempted the person from compliance with this section.

202G(5)  
A notice under subsection (4) has effect for the period specified in the notice.

202G(6)  
Refusal by the Commissioner of an application under subsection (4) shall be by notice in writing to the applicant.

202G(7)  
In deciding whether to exempt a person, the Commissioner shall consider:


(a) the amount of information concerned;


(b) any difficulties in giving the information in the manner required by this section;


(c) the purposes of this Part; and


(d) any other matters that the Commissioner thinks are relevant.

202G(8)  
A person is exempt from compliance with subsection (3) if the person is included in a class of persons specified by the Commissioner by notice published in the Gazette .

202G(9)  
This section applies to information that a person is or will be obliged to give to the Commissioner, whether by means of a report, form, certificate or otherwise:


(a) under this Part;


(b) under regulations made for the purposes of this Part; or


(c) under this Act, being information in respect of which this Act provides for the inclusion of tax file numbers.


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