Tax Laws Amendment (Education Refund) Act 2008 (Cth)

Tax Laws Amendment (Education Refund) Act 2008

No. 141, 2008

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Education expenses tax offset A New Tax System (Family Assistance) (Administration) Act 1999 Income Tax Assessment Act 1997 Social Security (Administration) Act 1999 Student Assistance Act 1973 Taxation Administration Act 1953

Tax Laws Amendment (Education Refund) Act 2008

No. 141, 2008

An Act to amend the law relating to taxation, and for related purposes

[Assented to 9 December 2008]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tax Laws Amendment (Education Refund) Act 2008.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Education expenses tax offset

A New Tax System (Family Assistance) (Administration) Act 1999

1 After section 169A Insert:

169B Disclosure of information—education expenses tax offset

(1) The Secretary may, for the purposes of the administration of the education expenses tax offset provided by Subdivision 61‑M of the Income Tax Assessment Act 1997, give the Commissioner of Taxation relevant information about people, including their tax file numbers, acquired by an officer in the exercise of the officer's powers, or the performance of the officer's duties or functions, under the family assistance law.

(2) Information (including tax file numbers) given to the Commissioner of Taxation under subsection (1) may be used only for purposes relating to the education expenses tax offset provided by Subdivision 61‑M of the Income Tax Assessment Act 1997.