Document ID: chunk:federal_register_of_legislation:C2004A00922:clause:3_66
Version: federal_register_of_legislation:C2004A00922
Segment Type: clause
Provision Reference: sch 3 cl 66
Character Range: 28913–30269

66  Subsection 8WB(1)
Repeal the subsection, substitute:

 (1) A person must not:
 (a) record another person's tax file number or maintain such a record; or
 (b) use another person's tax file number in a manner connecting it with the other person's identity; or
 (c) divulge or communicate another person's tax file number to a third person.

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

 (1A) Subsection (1) does not apply:
 (a) to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax Assessment Act 1936; or
 (b) in connection with the first‑mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (m), (n) or (o) of the Income Tax Assessment Act 1936; or
 (c) 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 (1A), see subsection 13.3(3) of the Criminal Code.