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  • Tax file number penalties

    The below list is provided in accordance with subparagraph 13(1)(d) of the Privacy (Tax File Number) Rule 2015External Link. The list identifies 'prohibitions on the collection, recording, use and disclosure of TFN information', and the potential associated penalties.

    See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

    Table: Prohibitions on the collection, recording, use and disclosure of TFN information', and the potential associated penalties

    Act

    Section

    Penalty

    Higher Education Funding Act 1988

    Section 52 – Unauthorised requirement etc that tax file number be quoted

    100 penalty units or imprisonment for two years, or both

    Higher Education Funding Act 1988

    Section 53 – Unauthorised recording etc of tax file number

    100 penalty units or imprisonment for two years, or both

    Privacy Act 1988

    Section 13(4) – Interference with the privacy of an individual

    (not exceeding) 2,000 penalty units

    Section 13G – Serious and repeated interference with privacy

    Section 36(1) – Complaints

    Retirement Savings Accounts Act 1997

    Section 137 – Obligation to destroy TFNs

    (not exceeding) 100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299H – Obligation to destroy TFNs

    100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299J – Obligation to destroy TFNs

    100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299K – Obligation to destroy TFNs

    100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299L – Obligation to destroy TFNs

    100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299N – Trustee of regulated exempt public sector superannuation scheme may inform RSA provider or other trustee of tax file number for certain purposes

    (not exceeding) 100 penalty units

    Superannuation Industry (Supervision) Act 1993

    Section 299Y – Trustee of former regulated exempt public sector superannuation scheme to destroy records of tax file numbers

    100 penalty units (s2)

    50 penalty units (s3)

    Taxation Administration Act 1953

    Section 8WA – Unauthorised requirement etc that tax file number be quoted

    100 penalty units or imprisonment for two years, or both

    Taxation Administration Act 1953

    Section 8WB – Unauthorised recording etc of tax file number

    100 penalty units or imprisonment for 2 years, or both

    For more information about our TFN obligations:

      Last modified: 28 Jul 2017QC 52993