Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 1549974–1551740

11                                           a payer (within the meaning of Part VA of the Income Tax Assessment Act 1936) in relation to whom an individual has made a *TFN declaration that is in effect  (a) is of a matter that relates to the individual's income tax or other liability referred to in paragraph 11‑1(b), (ca), (cb), (cc), (cd), (da) or (db); and
                                                                                                                                                                                                            (b) is for the purpose of assisting the individual to give a declaration under section 15‑50 to the payer; and
                                                                                                                                                                                                            (c) is made as the result of a request made by the individual to the Commissioner

355‑55  Exception—disclosure to Ministers
 (1) Section 355‑25 does not apply if:
 (a) the entity is a *taxation officer; and
 (b) an item in the table in this subsection covers the making of the record or the disclosure; and
 (c) if the entity is not the Commissioner, a *Second Commissioner or an SES employee or acting SES employee of the Australian Taxation Office—one of the following has agreed that the record or disclosure is covered by the item:
 (i) the Commissioner;
 (ii) a Second Commissioner;
 (iii) an SES employee or acting SES employee of the Australian Taxation Office who is not a direct supervisor of the taxation officer.

Records or disclosures to Ministers
Item                                 The record is made for or the disclosure is to ...  and the record or disclosure ...