Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.