Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 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.

          (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), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (m), (n) or (o) 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), (h), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (m), (n) or (o) of the Income Tax Assessment Act 1936 ; 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 .

             (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) or (c).