83CPermitted disclosures—tax clearance checks

#### 83C Permitted disclosures—tax clearance checks 83C Permitted disclosures—tax clearance checks > > (1) The Chief Commissioner may disclose information about a taxpayer, obtained under or in relation to the administration of a taxation law, to a NSW public agency in connection with the procurement by the NSW public agency of goods or services from the taxpayer. > > > (2) In particular, the Chief Commissioner may disclose the following information about a taxpayer, as current at the time of disclosure, to assist the NSW public agency in assessing whether the taxpayer is an appropriate person from whom the NSW public agency should procure goods or services— > > > > > (a) information about a return that is required to be lodged by the taxpayer with the Chief Commissioner but has not been lodged, > > > > > (b) information about the taxpayer’s liability to pay tax under a taxation law, > > > > > (c) without limiting paragraph (a) or (b), information about a return, or tax liability, that is the subject of a special arrangement under section 37, > > > > > (d) the following information for the previous 5 years— > > > > > > > (i) the amount of penalty tax imposed on the taxpayer, > > > > > > > (ii) the amount of tax payable by the taxpayer and written off by the Chief Commissioner. > > > (3) For the purposes of this section— > > > > > (a) information about, or in relation to, a taxpayer includes information about, or in relation to, an associated person of the taxpayer, and > > > > > (b) a person is an associated person of a taxpayer if the person is an associated person of the taxpayer for the purposes of the [Duties Act 1997](/view/html/inforce/current/act-1997-123). > > > > > > Note— > > > > > > See the [Duties Act 1997](/view/html/inforce/current/act-1997-123), Dictionary, clause 2. > > > (4) In this section— > > > > NSW public agency means the following— > > > > > (a) a government sector agency within the meaning of the [Government Sector Employment Act 2013](/view/html/inforce/current/act-2013-040), > > > > > (b) a NSW Government agency, > > > > > (c) another public authority that is constituted by or under an Act or that exercises public functions, other than a State owned corporation, > > > > > (d) a State owned corporation prescribed by the regulations. > > **s 83C:** Ins 2022 No 16, Sch 8\[5\].