Document ID: chunk:federal_register_of_legislation:F2015L00249:body:0:p5
Version: federal_register_of_legislation:F2015L00249
Segment Type: other
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Character Range: 11077–14029

privacy when handling TFN information, including under the TFN Rule and under the Privacy Act
            (iv)        the penalties or other sanctions that apply for breaching the TFN Rule or applicable laws relating to the handling of TFNs.

  13.  Obligations of the Commissioner of Taxation and APRA to publish
  (1)   The Commissioner of Taxation and APRA must make information publicly available which identifies:

       (a)   in APRA's case: the classes of TFN recipients, who are authorised by or under taxation law or superannuation law to request TFNs

       (b)   in the Commissioner of Taxation's case: the classes of TFN recipients who are authorised by or under taxation law to request TFNs

       (c)    the specific purposes for which these TFN recipients may request TFNs

       (d)   the prohibitions on the collection, recording, use and disclosure of TFN information

       (e)   the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information

       (f)     where to find further detail about the matters in (a) – (e) above.

  (2)   The Commissioner of Taxation and APRA must publish information in accordance with the requirements of Guideline 8.1 about any amendments to taxation law and superannuation law that allow TFNs to be requested.  Where practicable, this information should be published before the amendments commence.

  (3)   Where the Commissioner of Taxation or APRA prescribes or approves practices involving the collection of TFN information, the Commissioner of Taxation or APRA must ensure those practices include informing the individual:

       (a)   about the legal basis for collecting the individual's TFN information

       (b)   that declining to quote a TFN is not an offence

       (c)    about the consequences of declining to quote a TFN.

  (4)   The Commissioner of Taxation and APRA must comply with all other relevant obligations in the TFN Rule, including as a TFN recipient.

  14. Assistance agency obligations to publish
  (1)   Assistance agencies that may request a TFN under personal assistance law, or under taxation law, must make information publicly available which identifies:

       (a)   the specific purposes for which the agency may request TFNs

       (b)   the prohibitions on the collection, recording, use and disclosure of TFN information

       (c)    the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information

       (d)   where to find further detail about the matters in (a) – (c) above.

  (2)   Assistance agencies must publish information (in accordance with the requirements of Section (1) about any amendments to personal assistance law that allow TFNs to be requested.  Where practicable, this information should be published before the amendments commence.

  (3)   Assistance agencies must comply with all other relevant obligations in the TFN Rule, including as a TFN recipient.