Document ID: chunk:federal_register_of_legislation:F2025C00122:reg:102
Version: federal_register_of_legislation:F2025C00122
Segment Type: reg
Provision Reference: reg 102
Character Range: 90111–90965

102  Technology security
 (1) The application must include a technology security plan relating to the return or series of returns.
 (2) The plan must include the following:
 (a) arrangements and procedures for safeguarding the technology to be used in conducting the return or returns, including:
 (i) procedures to prevent unauthorised people from having access to the technology; and
 (ii) the cybersecurity strategy to be used;
 (b) if there is in force an agreement of any kind between Australia and another country that relates to safeguarding all or part of the technology—information on how the plan ensures that Australia gives effect to its obligations under the agreement.
 (3) The application must include a written assessment of the adequacy of the cybersecurity strategy in the plan by a person with suitable qualifications and experience.