Document ID: chunk:federal_register_of_legislation:C2008A00141:clause:1_169b
Version: federal_register_of_legislation:C2008A00141
Segment Type: clause
Provision Reference: sch 1 cl 169B
Character Range: 1223–2076

169B  Disclosure of information—education expenses tax offset

 (1) The Secretary may, for the purposes of the administration of the education expenses tax offset provided by Subdivision 61‑M of the Income Tax Assessment Act 1997, give the Commissioner of Taxation relevant information about people, including their tax file numbers, acquired by an officer in the exercise of the officer's powers, or the performance of the officer's duties or functions, under the family assistance law.

 (2) Information (including tax file numbers) given to the Commissioner of Taxation under subsection (1) may be used only for purposes relating to the education expenses tax offset provided by Subdivision 61‑M of the Income Tax Assessment Act 1997.

 (3) This section does not limit the powers of the Secretary under section 168.

Income Tax Assessment Act 1997