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

TAX FILE NUMBER GUIDELINES

(AMENDMENT 1996 No 2)

EXPLANATORY STATEMENT

1. Attached are amendments issued by the Privacy Commissioner which amend the Tax File Number Guidelines 1992.
2. The purpose of these amendments is to recognise the greater role that is proposed for tax file numbers in the administration of superannuation in Taxation Laws Amendment Bill (No. 2) 1996, and to apply to the Insurance and Superannuation Commissioner similar standards to those affecting the Commissioner of Taxation in respect of quotation of tax file numbers and community information requirements.
3. Once the guidelines take effect the Privacy Commissioner will revise and reissue the Annotated Version of the Tax File Number Guidelines 1992, incorporating these amendments and appropriate explanations.
4. These amendments have been the subject of consultation with affected agencies, and are not opposed.

Notes on Proposed Amendments

1. Interpretation Clause. The Tax File Number Guidelines issued by the Privacy Commissioner in 1992 are referred to as the Principal Guidelines.
2. It is intended that the amendments will take effect when Schedule 4 of the Taxation Laws Amendment Bill (No.2) 1996 comes into force.
3. Guideline 1.2 of the Principal Guidelines recognises that an individual is entitled under law to decline to quote a tax file number in certain taxation law settings. This amendment recognises that that entitlement also applies in relation to requests made under assistance agency law or superannuation law.
4. Guideline 3 of the Principal Guidelines places obligations on the Commissioner of Taxation to provide the community with various categories of information regarding the collection and use of tax file number information. Superannuation laws now give significant responsibilities to the Insurance and Superannuation Commissioner in relation to the collection and use of tax file number information. Guideline 3A is inserted to place responsibilities on the Insurance and Superannuation Commissioner with respect to community information similar to those borne by the Commissioner of Taxation.