106ACollection and disclosure of reportable information

106A Collection and disclosure of reportable information (1) The Commissioner may collect reportable information.

Taxation Administration Act 2007 55 (2) Without limiting subsection (1), the Commissioner may collect reportable information by: (a) requesting a person providing information for a function carried out under a taxation law to provide the reportable information; or (b) requesting reportable information to be provided in connection with the lodgement of an instrument, or the making of an application, under a taxation law. (3) The Commissioner may disclose reportable information to the Commissioner of Taxation of the Commonwealth. (4) In this section: reportable information means information that is reportable by the Territory to the Commissioner of Taxation of the Commonwealth under Schedule 1, Chapter 5, Part 5-25, Division 396, subdivision 396-B of the Taxation Administration Act 1953 (Cth).