Income Tax Assessment Act 1936
If: (a) the Commissioner is appointed as the Commonwealth Registrar (within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006) ; and (b) no other person or body is appointed as that registrar;
the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 6-7A of that Act.204(2)
If: (a) the Commissioner is appointed as the Registrar (within the meaning of the Corporations Act 2001 ); and (b) no other person or body is appointed as that registrar;
the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 9.1A of that Act.204(3)
To avoid doubt, subsection (1) or (2) applies to the disclosure of the person ' s tax file number whether or not that registrar has requested the person, or the Commissioner, to give the tax file number to that registrar.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.