EXPLANATORY STATEMENT
TAX FILE NUMBER GUIDELINES — AMENDMENT 2003 No. 1
Background
1. Section 17(1) of the Privacy Act 1988 ("the Act") provides:
The Commissioner shall, by notice in writing, issue guidelines concerning the collection, storage, use and security of tax file number information.
2. The current Tax File Number Guidelines ("the TFN GLs") were issued in 1992. They were amended twice in 1996.
3. TFN GL 9.8 defines "taxation law" for the purposes of the Guidelines as including, inter alia:
An Act for which the Commissioner of Taxation has the general administration; including the Child Support (Registration and Collection) Act 1988 and the Child Support (Assessment) Act 1989.
Reasons for Amendments
4. On 30 June 2001, the Commissioner of Taxation ceased to be the Child Support Registrar and to have responsibility for the administration of the two child support Acts. The relevant sections of the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 make provision for the administration of the two child support Acts.
5. The two child support Acts were also amended to permit the handling of tax file numbers by the Child Support Agency in the administration of the child support scheme.
6. Also, to correct a typographical error (incomplete entry) at Guideline 9.8(c).
Explanation of Amendments
7. The effect of the legislative amendments (referred to in paragraph 4 above) needs to be reflected in those references to the child support Acts in the Guidelines. Therefore, I have taken the view that
The changes to the legislation represent a change in administrative arrangements for, as distinct from a change in the policy affecting, the collection, use, disclosure and security of tax file numbers;
As such, the amended administrative arrangements have minimal impact on the relevant provisions relating to the TFN GLs;
Accordingly, an amendment to the TFN GLs, which is intended to reflect these changes, should also be minimal.
8. I also refer to the correction of the typographical error contained in the present Guideline 9.8(c), and the consequent amendment to Guideline 9.8(d) to reflect that the relevant sections of the child support Acts do not confer Regulation making powers on the Registrar in relation to tax file numbers.
9. For these reasons, I have issued amendments to Tax File Number Guideline 9.8 in the terms referred to above.
MALCOLM WOODHOUSE CROMPTON Federal Privacy Commissioner
17 November 2003