32WDisclosing tax file numbers provided in standard choice forms

#### 32W Disclosing tax file numbers provided in standard choice forms A taxation officer (within the meaning of the Income Tax Assessment Act 1997) may disclose another person’s tax file number (within the meaning of that Act) if: (a) the other person provided the number to the Commissioner in a notice given to the Commissioner under paragraph 32F(1)(b); and (b) the disclosure is to the other person’s employer. Taxation Administration Act 1953 35 Subsection 355‑50(2) in Schedule 1 (at the end of the table) Add: | 10 | any employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992) | is for the purpose of disclosing to that employer information included in a notice given to the Commissioner under subsection 32F(1) or 32H(1A) of that Act by an employee (within the meaning of that Act) of that employer. | | --- | ------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | 36 Application (1) The amendments made by items 34 and 35 apply in relation to disclosures of information on or after 1 January 2017 (whether the information was acquired before, on or after that day). (2) The other amendments made to the Superannuation Guarantee (Administration) Act 1992 by this Part apply in relation to notices given on or after 1 January 2017. Part 3—TFN declarations Income Tax Assessment Act 1936 37 Subsection 202C(2) After “the declaration”, insert “must be made to the payer or the Commissioner, and”. 38 After subsection 202CF(1) Insert: (1A) However, subsection (1) does not apply if the recipient’s tax file number has been disclosed to the payer under section 202CG before the end of that 14 day period. 39 At the end of Division 3 of Part VA Add: