Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202cg
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202CG
Character Range: 1699753–1700305

202CG  Disclosing recipients' tax file numbers to payers
  A taxation officer (within the meaning of the Income Tax Assessment Act 1997) may disclose a recipient's tax file number to a payer of the recipient if:
 (a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
 (b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).

Division 4—Quotation of tax file numbers in connection with certain investments