Document ID: chunk:federal_register_of_legislation:C2024C00458:clause:5_201a
Version: federal_register_of_legislation:C2024C00458
Segment Type: clause
Provision Reference: sch 5 cl 201A
Character Range: 831828–832958

201A  Definitions
  In this Division:
officer means:
 (a) a person who is or has been an officer within the meaning of subsection 23(1) of the 1991 Act; or
 (b) a person who is or has been appointed or employed by the Commonwealth and who, as a result of that appointment or employment, may acquire or has acquired information concerning a person under the social security law; or
 (c) a person who, although not appointed or employed by the Commonwealth, performs or did perform services for the Commonwealth and who, as a result of performing those services, may acquire or has acquired information concerning a person under the social security law.
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.