PRIVACY ACT 1988
A person who is (whether lawfully or unlawfully) in possession or control of a record that contains tax file number information shall be regarded, for the purposes of this Act, as a file number recipient.11(2) [Employer or agency deemed file number recipient]
(a) in the course of the person ' s employment in the service of or by a person or body other than an agency;
(b) in the course of the person ' s employment in the service of or by an agency other than the Australian Federal Police; or
(c) as the Commissioner of the Australian Federal Police, a Deputy Commissioner of the Australian Federal Police, an AFP employee or a special member of the Australian Federal Police (all within the meaning of the Australian Federal Police Act 1979 ) in the performance of his or her duties as such a person;
then, for the purposes of this Act, the file number recipient in relation to that record shall be taken to be:
(d) if paragraph (a) applies - the person ' s employer;
(e) if paragraph (b) applies - the agency first referred to in that paragraph; and
(f) if paragraph (c) applies - the Australian Federal Police.
Where a record that contains tax file number information is in the possession or under the control of a person for the purposes of the activities of, an unincorporated body, being a board, council, committee, sub-committee or other body established by or under a Commonwealth enactment or a Norfolk Island enactment for the purpose of assisting, or performing functions connected with, an agency, that agency shall be treated, for the purposes of this Act, as the file number recipient in relation to that record.