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.