20NDisclosure of migration and citizenship information

#### 20N Disclosure of migration and citizenship information (1) A person described in subsection (2) may disclose to the Commissioner, for the purposes of facilitating the administration of the legislation described in subsection (3), information described in subsection (4). > Note: The administration of the legislation may involve the Commissioner in disclosing the information, for example in a notice given under section 20C to a superannuation provider. (2) The persons who may disclose are: (a) the Immigration Secretary (within the meaning of the Income Tax Assessment Act 1997); or (b) an APS employee in the Immigration Department (within the meaning of that Act). (3) The legislation is: (a) this Act; and (b) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007; and (c) the Income Tax Assessment Act 1997, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Act or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007. (4) The information is information relevant to any of the following matters: (a) whether or not a particular person is or was the holder of a particular kind of visa under the Migration Act 1958 at a particular time or in a particular period; (b) whether or not a particular person is or was an Australian citizen at a particular time or in a particular period; (c) whether or not a particular person is or was a New Zealand citizen at a particular time or in a particular period; (d) whether or not a particular person left Australia at a particular time or in a particular period; (e) whether or not there was, at a particular time or in a particular period, a valid application by a particular person for a permanent visa that had not been finally determined under the Migration Act 1958; (f) confirmation, by reference to any employment of, or work done by, a person, that he or she is the same person as a particular person who is or was the holder of a temporary visa under the Migration Act 1958 at a particular time or in a particular period.