(1) The Commissioner may collect reportable information for the following purposes—
(a) the purposes of disclosing it to the Commissioner of Taxation of the Commonwealth;
(b) without limiting Division 2, for the purposes of the administration or execution of a taxation law.
(2) The Commissioner may disclose reportable information to the Commissioner of Taxation of the Commonwealth.
S. 90H inserted by No. 28/2017 s. 88.