Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32W

Disclosing tax file numbers provided in standard choice forms

    A taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose another person's tax file number (within the meaning of that Act) if:

  (a)   the other person provided the number to the Commissioner in a notice given to the Commissioner under paragraph   32F(1)(b); and

  (b)   the disclosure is to the other person's employer.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback