Income Tax Assessment Act 1936
The regulations may make provision for and in relation to requiring any person to supply to the Commissioner for the purposes of this Part or of any Act imposing Medicare levy or Medicare levy (fringe benefits) surcharge such information as is prescribed, being information that is in the possession of the person or to which the person has access.
In subsection (1), " person " includes any authority or officer of the Commonwealth or of a State.
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