s 161A
In forceDefinitions
Volume 2Parts 6 to 10 (sections 153 to 235)
Part 6Provisions relating to information
Division 2Confidentiality
161A Definitions
In this Division:
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.
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