Privacy Act 1988 - Tax File Number Guidelines (Amendment 1996 No. 2) (Cth)

TAX FILE NUMBER GUIDELINES

(AMENDMENT 1996 No 2)

I, KEVIN PATRICK O'CONNOR, Privacy Commissioner, issue under section 17 of the Privacy Act 1988, amendments to the Guidelines concerning file number information known as the Tax File Number Guidelines 1992.

Dated 9 October      1996.

KEVIN PATRICK O'CONNOR Privacy Commissioner

TAX FILE NUMBER GUIDELINES (AMENDMENT 1996 NO 2)

1. The Tax File Number Guidelines 1992, as amended, are referred to in the following amendments as the Principal Guidelines and are amended as follows.

1. These amendments commence on the date of commencement of Schedule 4 of the Taxation Laws Amendment (No.2) Act 1996.

1. In 1.2 after "taxation" insert ", assistance agency or superannuation".

1. After Guideline 3 Obligations of the Commissioner of Taxation insert the following new Guideline:

"Guideline 3A Obligations of the Insurance and Superannuation Commissioner:

3A.1            The Insurance and Superannuation Commissioner shall ensure that any practice involving the collection of tax file number information which has been prescribed or approved by him or her provides for individuals to be informed:

(a)      of the legal basis for collection;

(b)      that declining to quote a tax file number is not an offence; and

(c)      of the consequences of not quoting a tax file number.

3A.2            The Insurance and Superannuation Commissioner shall publicise, in a generally available publication, information relating to:

(a)the bodies, including the trustees of superannuation funds and employers, who are authorised under superannuation law to request tax file numbers;

(b)the specific purposes under superannuation law for which a tax file number may be requested;

(c)the prohibitions upon the collection, recording, use and disclosure of tax file number information; and

(d)the penalties that apply to unauthorised acts and practices in relation to tax file number information;

together with information as to where detailed particulars relating to these matters can be obtained.

3A.3            Wherever practicable, publication by the Insurance and Superannuation Commissioner pursuant to 3A.2 shall be made prior to any new circumstances in which a tax file number may be requested arising as a result of an amendment to superannuation law.

3A.4.           The Insurance and Superannuation Commissioner shall observe all other relevant obligations contained in these Guidelines.”