Document ID: chunk:federal_register_of_legislation:C2020C00125:clause:1_86
Version: federal_register_of_legislation:C2020C00125
Segment Type: clause
Provision Reference: sch 1 cl 86
Character Range: 37223–37726

86  Section 201A
Insert:
taxation information means information (including protected information within the meaning of subsection 355‑30(1) in Schedule 1 to the Taxation Administration Act 1953 but not including a tax file number) that is held by a taxation officer.
taxation officer means the following:
 (a) a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953;
 (b) an entity covered by section 355‑15 in that Schedule.