We are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). We will use your TFN to identify you in our records. It is not an offence not to provide your TFN but if you don't there may be a delay processing your offshore voluntary disclosure.
The information you have provided will only be used for tax shortfall purposes. It will not be used for the purposes of referring you for a criminal investigation or voluntarily providing your information to law enforcement agencies. However, in limited circumstances where required by law to do so, we give this information to other government agencies, including law enforcement.
This limitation on the use and sharing of the information does not apply to advisers or other intermediaries that helped establish or maintain your offshore structures, proceedings relating to false information provided in this statement, or where the offshore assets or income (or both) have been sourced from, or are the proceeds of serious criminal offences unrelated to tax.
Where authorised or required by law, we may give this information to other government departments and agencies, including:
- Department of Education
- Department of Employment
- Services Australia
- Department of Social Services
- Department of Veterans' Affairs
- state and federal police
- Australian Bureau of Statistics
- Reserve Bank of Australia
- Australian Transaction Reports and Analysis Centre
- Australian Securities and Investments Commission
- Australian Crime Commission
- Attorney-General's Department
- Commonwealth Director of Public Prosecutions.
Where we are required by law to do so, we may also provide taxpayer information to treaty partners overseas under international tax agreements.
If you have a privacy concern or need more information, phone or write to our privacy hotline.Voluntary disclosure statement (online form) privacy notice.