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SOCIAL SECURITY ACT 1991 - SECT 1209K

Disclosure of tax file number information

    In determining the scope of paragraph   202(hb) of the Income Tax Assessment Act 1936 , and sections   8WA and 8WB of the Taxation Administration Act 1953 , during the transitional period, it is to be assumed that:

  (a)   section   1207 (simplified outline) had effect as if the reference in that section to 1   January 2002 were a reference to the first day of the transitional period; and

  (b)   section   1207Y (attribution of income) had effect, in relation to a particular individual and a particular company or trust, as if:

  (i)   a tax year of the company or trust, being a tax year specified in a written notice given to the Commissioner of Taxation by the Secretary, were a derivation period of the company or trust; and

  (ii)   a period specified in a written notice given to the Commissioner of Taxation by the Secretary were an attribution period of the company or trust, and that attribution period related to a specified derivation period of the company or trust; and

  (iii)   the reference in paragraph   1207Y(1)(c) to 1   January 2002 were a reference to the first day of the transitional period; and

  (iv)   sections   1208C and 1208D had not been enacted; and

  (c)   section   1208E (attribution of assets) had effect as if the reference in paragraph   1208E(1)(a) to 1   January 2002 were a reference to the first day of the transitional period.


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