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 8WB   UNAUTHORISED RECORDING ETC. OF TAX FILE NUMBER  

8WB(1)    


A person must not:

(a)    record another person ' s tax file number or maintain such a record; or

(b)    

use another person ' s tax file number in a manner connecting it with the other person ' s identity; or

(c)    divulge or communicate another person ' s tax file number to a third person.

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


8WB(1A)    
Subsection (1) does not apply:

(a)    

to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c) , (d) , (e) , (g) , (ga) , (gaa) , (h) , (hab) , (hac) , (ha) , (hb) , (hc) , (i) , (ia) , (j) , (ka) , (kb) , (la) , (m) , (o) , (q) , (r) , (s) , (sa) , (t) or (u) of the Income Tax Assessment Act 1936 ; or

(b)    

in connection with the first-mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c) , (d) , (e) , (g) , (ga) , (gaa) , (h) , (hab) , (hac) , (ha) , (hb) , (hc) , (i) , (ia) , (j) , (ka) , (kb) , (la) , (m) , (o) , (q) , (r) , (s) , (sa) , (t) or (u) of the Income Tax Assessment Act 1936 ; or

(ba)    

in connection with the first-mentioned person exercising powers or performing functions of a registrar specified in subsection 355-67(2) in Schedule 1 ; or

(c)    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 (1A) , see subsection 13.3(3) of the Criminal Code .


8WB(2)    


Without affecting any obligation imposed by or under a law of the Commonwealth other than this section, nothing in subsection (1A) shall be read as imposing on a person an obligation to do an act referred to in paragraph (1)(a) , (b) , (ba) or (c) .

8WB(3)    
(Repealed by No 6 of 1991)


8WB(4)    
(Repealed by No 6 of 1991)





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