Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commission has reason to believe that the Commissioner of Taxation has information (other than a tax file number) that may be relevant to the operation of this Division, the Commission may, by written notice given to the Commissioner of Taxation, require the Commissioner of Taxation to give to the Commission any such information.
(2) If the Commission has reason to believe that the relationship (whether direct or indirect) between:
(a) a particular trust; and
(b) a particular individual or an associate of a particular individual;
may be relevant to the operation of this Division, the Commission may, by written notice given to the Commissioner of Taxation, require the Commissioner of Taxation to give to the Commission the tax file number of the trust.
(3) The Commissioner of Taxation must comply with a requirement under subsection (1) or (2).
(4) Subsections (1) and (2) do not, by implication, limit a power conferred by:
(a) paragraph 16(4)(d) of the Income Tax Assessment Act 1936 ; or
(b) section 128 of this Act.
(5) A tax file number provided to the Commission under subsection (2) may only be used for the following purposes:
(a) to detect cases in which amounts of service pension, income support supplement or veteran payment have been paid when they should not have been paid;
(b) to verify, in respect of persons who have made claims for service pension or income support supplement, the qualification of those persons for those payments or to verify the eligibility of persons for veteran payment;
(c) to establish whether the rates at which service pension, income support supplement or veteran payment are being, or have been, paid are, or were, correct.
(6) In determining the scope of a power conferred during the transitional period by subsection (1), (2) or (5), it is to be assumed that:
(a) section 52ZN (simplified outline) had effect as if the reference in that section to 1 January 2002 were a reference to the first day of the transitional period; and
(b) section 52ZZK (attribution of income) had effect, in relation to a particular individual and a particular company or trust, as if:
(i) a tax year of the company or trust, being a tax year specified in a written notice given to the Commissioner of Taxation by the Commission, were a derivation period of the company or trust; and
(ii) a period specified in a written notice given to the Commissioner of Taxation by the Commission were an attribution period of the company or trust, and that attribution period related to a specified derivation period of the company or trust; and
(iii) the reference in paragraph 52ZZK(1)(c) to 1 January 2002 were a reference to the first day of the transitional period; and
(iv) sections 52ZZP and 52ZZQ had not been enacted; and
(c) section 52ZZR (attribution of assets) had effect as if the reference in paragraph 52ZZR(1)(a) to 1 January 2002 were a reference to the first day of the transitional period.