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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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