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INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS

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History Pt VA inserted by No 97 of 1988.

Division 1 - Preliminary

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SECTION 202   202  OBJECTS OF THIS PART

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The objects of this Part are, by means of the establishment of a system of tax file numbers:

(a) to increase the effectiveness and efficiency of the matching of information contained in reports given to the Commissioner under this Act or the regulations with information disclosed in income tax returns by taxpayers; and

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(b) to prevent evasion of liability to taxation under the laws of the Commonwealth relating to income tax; and

(c) to facilitate the administration of any legislation enacted by the Parliament under which benefits are provided by the Commonwealth to students in relation to contributions or charges payable by students in respect of the costs of courses of study provided by institutions of higher education; and

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(d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees; and

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(e) to facilitate the administration of a provision of an Act, being a provision which authorises the collection of a tax file number as a condition to the giving of personal assistance within the meaning of the Data-matching Program (Assistance and Tax) Act 1990; and

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(f) to facilitate the administration of the Data-matching Program (Assistance and Tax) Act 1990; and

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(g) to facilitate the administration of any legislation enacted by the Parliament in relation to the imposition of charge on an employer's superannuation guarantee shortfall; and

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(ga) to facilitate the administration of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988; and

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(h) to facilitate the administration of Division 6 of Part 4A of the Student Assistance Act 1973; and

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(ha) to facilitate the administration of: (i) Part 2B.3 of the Social Security Act 1991; or (ii) a provision of an instrument under Chapter 2B of the Social Security Act 1991 (as in force before the commencement of Schedule 2 to the Youth Allowance Consolidation Act 2000) establishing a Student Financial Supplement Scheme, being a provision relating to the recovery through the taxation system of a student's outstanding indebtedness in respect of financial supplement paid to the student in accordance with the Scheme; and

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(hb) to facilitate the administration of Part 3.18 of the Social Security Act 1991; and

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(hc) to facilitate the administration of Division 11A of Part IIIB of the Veterans' Entitlements Act 1986; and

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(i) to facilitate: (i) the administration of Part 25A of the Superannuation Industry (Supervision) Act 1993 in relation to individuals; and (ii) the administration of that Act in relation to superannuation entities (within the meaning of that Act) or regulated exempt public sector superannuation schemes (within the meaning of Part 25A of that Act); and

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(ia) to facilitate the administration of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (including the administration of registers by State or Territory authorities (within the meaning of that Act) in accordance with section 18 of that Act); and

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(j) to facilitate the administration of the Small Superannuation Accounts Act 1995; and

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(k) (Repealed by No 128 of 1999)

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(ka) to facilitate:

(i) the administration of Part 11 of the Retirement Savings Accounts Act 1997 in relation to individuals; and

(ii) the administration of that Act in relation to RSA providers; and

(kb) to facilitate: (i) the administration of Division 2 of Part 5 of the First Home Saver Accounts Act 2008 in relation to individuals; and (ii) the administration of that Act in relation to FHSA providers (within the meaning of that Act); and

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(l) to facilitate the administration of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 and the Termination Payments Tax (Assessment and Collection) Act 1997; and

(m) to facilitate the administration of the A New Tax System (Family Assistance) (Administration) Act 1999; and

(n) to facilitate the administration of the A New Tax System (Bonuses for Older Australians) Act 1999; and

(o) to facilitate the administration of section 204A of the Social Security (Administration) Act 1999; and

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(p) to facilitate the administration of the fuel tax law (within the meaning of section 110-5 of the Fuel Tax Act 2006); and

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(q) to facilitate the administration of Division 2AA of Part II of the Banking Act 1959.

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History S 202 amended by No 105 of 2008, s 3 and Sch 1 item 58, by inserting para (q) at the end, effective 18 October 2008. S 202 amended by No 45 of 2008, s 3 and Sch 1 item 6, by inserting para (kb), effective 26 June 2008. S 202 amended by No 73 of 2006, s 3 and Sch 5 item 4, by inserting para (p), effective 1 July 2006. S 202 amended by No 75 of 2001, No 132 of 2000, No 106 of 2000, No 94 of 2000, No 83 of 1999, No 128 of 1999, No 45 of 1998, No 191, No 71 and No 62 of 1997, No 76 and No 63 of 1996, No 53 of 1995, No 116 and No 82 of 1993, No 138, No 92 and No 81 of 1992, No 6 of 1991, No 60 of 1990, and inserted by No 97 of 1988.