Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Division:
"officer" means:
(a) a person who is or has been an officer within the meaning of subsection 23(1) of the 1991 Act; or
(b) a person who is or has been appointed or employed by the Commonwealth and who, as a result of that appointment or employment, may acquire or has acquired information concerning a person under the social security law; or
(c) a person who, although not appointed or employed by the Commonwealth, performs or did perform services for the Commonwealth and who, as a result of performing those services, may acquire or has acquired information concerning a person under the social security law.
"taxation information" means information (including protected information within the meaning of subsection 355 - 30(1) in Schedule 1 to the Taxation Administration Act 1953 but not including a tax file number) that is held by a taxation officer.
"taxation officer" means the following:
(a) a person who is a taxation officer within the meaning of subsection 355 - 30(2) in Schedule 1 to the Taxation Administration Act 1953 ;
(b) an entity covered by section 355 - 15 in that Schedule.