TAXATION ADMINISTRATION ACT 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision BA - Offences relating to tax file numbers  

SECTION 8WA   UNAUTHORISED REQUIREMENT ETC. THAT TAX FILE NUMBER BE QUOTED  

8WA(1)  


A person must not require or request another person to quote the other person ' s tax file number.

Penalty: 100 penalty units or imprisonment for 2 years, or both.

8WA(1AA)  
Subsection (1) does not apply if:


(a) provision is made by or under a taxation law or legislation described in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person to quote the number; or


(b) the first-mentioned person requires or requests the number to be quoted in connection with that person exercising powers or performing functions under, or in relation to, or complying with an obligation imposed by, a taxation law or a law of the Commonwealth of the kind referred to in paragraph 202(c) , (d), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (kb), (la), (m), (r), (s) or (t) of the Income Tax Assessment Act 1936 ; or


(c) the first-mentioned person requires or requests the number to be quoted in connection with the first-mentioned person acting on the other person ' s behalf in the conduct of the other person ' s affairs.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (1AA), see subsection 13.3(3) of the Criminal Code .

8WA(1A)  


A person does not contravene subsection (1) by asking another person to quote the other person ' s tax file number if the request is made so that the number can be included in an application for the registration of an entity under the A New Tax System (Australian Business Number) Act 1999 .
Note:

A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .

8WA(2)  
Nothing in subsection (1) shall be read as prohibiting a person from requesting the production of a document, or a copy of a document, on which another person ' s tax file number is recorded if the other person is not prevented from removing the tax file number from the document.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .

8WA(3)  
For the purposes of this section, a person who makes to another person a statement that the other person could reasonably understand to mean that the other person is required or requested to quote the other person ' s tax file number shall be taken to require or request the other person to quote the number.

8WA(4)  
Nothing in this section shall be read as imposing on a person an obligation to require another person to quote a tax file number.

8WA(5)  
(Repealed by No 6 of 1991)

8WA(6)  
(Repealed by No 6 of 1991)




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.