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  • Defining and assessing ATO information

    In the context of these guidelines, 'ATO information' includes data from any source and in any form, which is collected, received, stored or developed by the ATO, or by ATO employees and contractors. Our information may exist in a range of forms, including:

    • documents, papers and other printed or written material
    • electronic data
    • voice communications
    • video and audio recordings
    • any physical item from which information belonging to the ATO could be derived
    • intellectual knowledge.

    We assess all of our information according to the degree of harm that may result if it was accessed without authority, lost, damaged, destroyed, altered or otherwise compromised. Based on this assessed degree of harm, or other legislative requirements which restrict the distribution of the information, a protective marking is applied to information. Protective markings include DLMs and security classifications. Authority to downgrade or upgrade the security classification, or remove the protective marking of ATO information, rests exclusively with us.

      Last modified: 03 Apr 2017QC 17156