202CGDisclosing recipients’ tax file numbers to payers

#### 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 the recipient provided the number to the Commissioner in a TFN declaration. Superannuation Industry (Supervision) Act 1993 40 At the end of section 299C Add: (4) A disclosure of the employee’s tax file number to the employer under section 202CG of the Income Tax Assessment Act 1936 is taken, for the purposes of this section, to be a quotation of the number by the employee to his or her employer in connection with the operation of Division 3 of Part VA of that Act. 41 Application (1) The amendment made by item 37 applies in relation to declarations made on or after 1 January 2017. (2) The amendment made by item 38 applies in relation to relationships (of a kind referred to in subsection 202CF(1) of the Income Tax Assessment Act 1936) commenced on or after 1 January 2017. (3) The amendments made by items 39 and 40 apply in relation to disclosures of tax file numbers on or after 1 January 2017 (whether the information was acquired before, on or after that day). Part 4—TFN validation Income Tax Assessment Act 1936 42 After section 202CE Insert: