Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 4 Tax file numbers
Part 2 Income Tax Assessment Act 1936
19 At the beginning of Subdivision D of Division 14 of Part III
140RA Commissioner may use tax file numbers in his or her possession for the purposes of this Subdivision
The Commissioner may use for the purposes of this Subdivision a person's tax file number that has been provided to the Commissioner for any other purpose.