1.2 Tax file number recipients shall not collect, record, use or disclose tax file number information in an unauthorised manner and, in particular, shall not act in an unauthorised manner to use tax file number information as a means of matching personal information about a person.
1.3 The Commissioner of Taxation shall publicise in a generally available publication information relating to:
(a) the persons or bodies who are authorised by law to require or request another person to quote that person's tax file number;
(b) the specific purposes for which such a requirement or request may be made;
(c) the prohibitions on the use and disclosure of tax file number information; and
(d) the penalties that apply to unauthorised acts and practices in relation to tax file number information;
together with information as to where detailed particulars relating to these matters can be obtained.
(a) the circumstances in which tax file number information may be collected;
(b) the need to protect the privacy of the person to whom that information relates; and
(c) the penalties that apply to unauthorised acts and practices in relation to tax file number information.
2.2 Tax file number recipients collecting tax file number information shall take all reasonable steps in the circumstances to ensure that the manner of collection takes account of the rights of persons to control the accumulation and dissemination of information relating to themselves.
(a) introduce information handling procedures to protect the privacy of individuals in relation to their tax file number information;
(b) make staff aware of the rights of individuals to privacy in relation to their tax file number information; and
(c) make staff aware of the penalties relating to unauthorised acts and practices in relation to such information.
3.2 Tax file number recipients holding tax file number information shall take all reasonable steps in the circumstances to ensure that security safeguards and procedures are in place to prevent unauthorised access to, modification or disclosure of, and loss of, such information, whether that information is stored in physical or electronic form.
3.3 Tax file number recipients shall take all reasonable steps in the circumstances to ensure that access to records which contain tax file number information for authorised purposes is confined to persons who have a need for access to such information for the purpose of carrying out tax-related functions of the tax file number recipient.
4.2 Tax file number recipients shall not use tax file number information for other than authorised purposes.
4.3 Without limiting the application of 4.2 to any other circumstances:
(a) an employer or investment body shall not use a tax file number for the purposes of building up a database on individuals for its own purposes;
(b) an employer or investment body shall not cross-match tax file number information with other information held about a person to carry out activities which do not relate to obligations under a taxation law; and
(c) Government agencies, including the Commissioner of Taxation, shall not directly or indirectly disclose tax file number information or use tax file number information to cross-match information about a person, except in authorised circumstances, for example, disclosure to an agency or person in specified cases expressly approved by the Parliament under sections 16 and 16A of the Income Tax Assessment Act 1936 or otherwise.
7.2 Investment body means a person who is an investment body for the purposes of Part VA of the Income Tax Assessment Act 1936.
7.3 Employer means an employer to whom a person may quote a tax file number in relation to their employment.