Commonwealth Consolidated Acts Commonwealth Consolidated ActsA taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose a recipient's tax file number to a payer of the recipient if:
(a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or
(b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).