Document ID: chunk:federal_register_of_legislation:C2025C00014:section:204:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 204 (pt 1/6)
Character Range: 1743925–1746650

204  Disclosure of tax file numbers to certain registrars
 (1) If:
 (a) the Commissioner is appointed as the Commonwealth Registrar (within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006); and
 (b) no other person or body is appointed as that registrar;
the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 6‑7A of that Act.
 (2) If:
 (a) the Commissioner is appointed as the Registrar (within the meaning of the Corporations Act 2001); and
 (b) no other person or body is appointed as that registrar;
the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 9.1A of that Act.
 (2A) The Commissioner may disclose the tax file number of a person to a registrar specified in subsection 355‑67(2) in Schedule 1 to the Taxation Administration Act 1953 if:
 (a) the Commissioner is appointed as that registrar; and
 (b) no other person or body is appointed as that registrar; and
 (c) the disclosure is made through use of a computer application or system that is used for the performance of functions, or the exercise of powers, of both the Commissioner and that registrar; and
 (d) use of the application or system by that registrar is on the condition that tax file numbers disclosed through use of the application or system are only to be recorded, used, divulged, disclosed or communicated to the extent reasonably necessary for the application or system to be used for the performance of that registrar's functions, or the exercise of that registrar's powers.
 (3) To avoid doubt, subsection (1), (2) or (2A) applies to the disclosure of the person's tax file number whether or not that registrar has requested the person, or the Commissioner, to give the tax file number to that registrar.

Income Tax Assessment Act 1936

No. 27, 1936

Compilation No. 188

Compilation date: 1 January 2025

                Includes amendments: Act No. 135, 2024 and Act No. 138, 2024

This compilation is in 7 volumes

Volume 1: sections 1–78A
Volume 2: sections 79A–121L
Volume 3: sections 124ZM–204
Volume 4: sections 251R–468
Volume 5: Schedules
Volume 6: Endnotes 1–4
Volume 7: Endnote 5

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 1 January 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the