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(2A)
The Commissioner may disclose the tax file number of a person to a registrar specified in subsection 355-67(2) in Schedule 1 to the Taxation Administration Act 1953 if: (a) the Commissioner is appointed as that registrar; and (b) no other person or body is appointed as that registrar; and (c) the disclosure is made through use of a computer application or system that is used for the performance of functions, or the exercise of powers, of both the Commissioner and that registrar; and (d) use of the application or system by that registrar is on the condition that tax file numbers disclosed through use of the application or system are only to be recorded, used, divulged, disclosed or communicated to the extent reasonably necessary for the application or system to be used for the performance of that registrar ' s functions, or the exercise of that registrar ' s powers.
To avoid doubt, subsection (1) , (2) or (2A) 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.
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