Document ID: chunk:federal_register_of_legislation:C2004A00922:clause:3_63
Version: federal_register_of_legislation:C2004A00922
Segment Type: clause
Provision Reference: sch 3 cl 63
Character Range: 27367–28553

63  Subsection 8WA(1)
Repeal the subsection, substitute:

 (1) A person must not require or request another person to quote the other person's tax file number.

Penalty: $10,000 or imprisonment for 2 years, or both.

 (1AA) Subsection (1) does not apply if:
 (a) provision is made by or under a taxation law or legislation described in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person to quote the number; or
 (b) the first‑mentioned person requires or requests the number to be quoted in connection with that person exercising powers or performing functions under, or in relation to, or complying with an obligation imposed by, a taxation law or a law of the Commonwealth of the kind referred to in paragraph 202(c), (d), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (m) or (n) of the Income Tax Assessment Act 1936; or
 (c) the first‑mentioned person requires or requests the number to be quoted in connection with the first‑mentioned person acting on the other person's behalf in the conduct of the other person's affairs.

Note: A defendant bears an evidential burden in relation to the matters in subsection (1AA), see subsection 13.3(3) of the Criminal Code.