Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-25 DECISION ON REQUEST 139-25(1)
If the Commissioner is satisfied that the request meets the requirements in section 139-20 , the Commissioner must disclose the information mentioned in section 139-30 to the person who made the request.
139-25(2)
The disclosure is for either or both of the following purposes: (a) making an application under section 139-55 ; (b) a proceeding for an order under section 139-60 .
139-25(3)
If the Commissioner discloses information under subsection (1) , the Commissioner must also give the person who made the request a notice stating the start and end dates of the period mentioned in paragraph 139-30(1)(a) .
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