154AUse of tax file numbers

#### 154A Use of tax file numbers (1) This section applies to the tax file number of an individual that is provided to the Secretary: (a) by the individual; or (b) by the partner of the individual; or (c) by the Commissioner of Taxation on the authority of the individual; under a provision of this Act for the purposes of this Act. (2) The Secretary may provide to the Commissioner of Taxation a tax file number to which subsection (1) applies, or is taken to apply, for the purpose of being informed of the amount determined by the Commissioner to be the taxable income for that income year of the individual to whom the tax file number relates. (3) If: (a) a tax file number to which subsection (1) applies, or is taken to apply, is provided to the Commissioner of Taxation in respect of a particular income year; and (b) the Commissioner of Taxation determines the taxable income of the individual before the end of 2 years after the end of that income year; the Commissioner may provide the Secretary with particulars of the income determined in respect of that individual and disclose that individual’s TFN to the Secretary. (4) If a tax file number to which subsection (1) applies, or is taken to apply, is provided to the Commissioner of Taxation in respect of a particular income year, the Commissioner must, 2 years after the end of that income year, destroy the Commissioner’s record of the tax file number so provided. 127 Paragraph 157(1)(b) After “eligibility”, insert “, conditional eligibility or the applicable weekly limit of hours”. 128 Subsection 157(3) Repeal the subsection, substitute: (3) The Secretary may require information about a particular class of persons, whether or not the Secretary is able to identify any of the persons in that class as being persons: (a) who have been paid family assistance; or (b) who are entitled to family assistance; or (c) who have made claims for family assistance; or (d) in respect of whom determinations of conditional eligibility for child care benefit by fee reduction are in force. 129 Subsection 161(1) Repeal the subsection, substitute: (1) Nothing in this Division prevents a person from disclosing information to another person if the information is disclosed for the purposes of: (a) the Child Support (Assessment) Act 1989; or (b) the Child Support (Registration and Collection) Act 1988. 130 At the end of section 171 Add: ; and (d) all persons, irrespective of their nationality, in respect of whom determinations of conditional eligibility for child care benefit by fee reduction are in force; and (e) all persons, irrespective of their nationality, who are eligible for child care benefit by fee reduction under section 47 of the Family Assistance Act. 131 Paragraph 173(a) After “officer”, insert “ or an approved child care service,”. 132 At the end of section 173 Add: ; or (d) affect conditional eligibility for child care benefit by fee reduction, a weekly limit of hours, a CCB % or a schooling % applicable to a person. 133 Paragraph 174(a) After “officer”, insert “ or an approved child care service,”. 134 Paragraph 174(b) After “officer”, insert “or an approved child care service”. 135 Section 175 Omit “or recklessly”. 136 After section 175 Insert: