Commonwealth Consolidated Acts(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 social security 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 .
(3) This section does not limit the powers of the Secretary under section 208.
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