A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 5   Tax Administration Acts

Taxation Administration Act 1953

5   At the end of subsection 68(3)


; or (e) the entrusted person is authorised, by the Commissioner or a Deputy Commissioner, to make the disclosure, and the disclosure:

(i) relates to alcoholic beverages; and

(ii) is to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.