Document ID: chunk:federal_register_of_legislation:F2015L00249:body:0:p3
Version: federal_register_of_legislation:F2015L00249
Segment Type: other
Provision Reference: 
Character Range: 5641–8532

Acts' under the SIS Act and the First Home Saver Accounts Act 2008
       (d)   the Retirement Savings Accounts Act 1997
       (e)   an Act or part of an Act for which APRA has the general administration that deals with the handling of TFNs, and which is not a taxation law, or
       (f)     relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (e) above.

Taxation law means:

       (a)   an Act or part of an Act for which the Commissioner of Taxation has the general administration
       (b)   the Tax Agent Services Act 2009
       (c)    the Higher Education Support Act 2003
       (d)   an Act or part of an Act under which the Commissioner of Taxation has powers and functions related to the use of TFNs, or
       (e)   legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (d) above.

TAA means the Taxation Administration Act 1953.

TFN has the same meaning as 'tax file number' in the Privacy Act.

TFN Rule means this Privacy (Tax File Number) Rule 2014  issued under the Privacy Act which regulate the collection, storage, use, disclosure, security and disposal of individuals' TFN information.

TFN information has the same meaning as 'tax file number information' in the Privacy Act.

TFN recipient has the same meaning as 'file number recipient' in the Privacy Act, and includes:

       (a)   the Commissioner of Taxation
       (b)   an assistance agency
       (c)    an approved recipient
       (d)   an authorised recipient
       (e)   the trustee of a superannuation fund.

Trustee for the purposes of the TFN Rule, has the same meaning as 'trustee' in the SIS Act.

Part 2 – Operational provisions

  7.     General
  (1)   The TFN must not be used as part of a national identification system.

  (2)   Section (1) does not prevent the Commissioner of Taxation from using the TFN as an identifier in accordance with taxation law, superannuation law or personal assistance law.

  (3)   An individual is not legally obliged to quote their TFN, however there may be financial consequences for an individual who chooses not to quote their TFN.

  8.     Collection of TFN information
  (1)   TFN recipients must only request or collect TFN information from individuals and other TFN recipients for a purpose authorised by taxation law, personal assistance law or superannuation law.

  (2)   When requesting an individual's TFN, TFN recipients must take reasonable steps to ensure that:

       (a)   individuals are informed:

            (i)            of the taxation law, personal assistance law or superannuation law which authorises the TFN recipient to request or collect the TFN
            (ii)          of the purpose(s) for which the TFN is requested or collected
            (iii)        that declining to quote a TFN is not an offence
            (iv)