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Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES

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Note:

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

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Division 2 - Offences

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Subdivision BA - Offences relating to tax file numbers

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

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8WA(1)

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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.

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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)

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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), (sa), (t) or (u) 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 .

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History

S 8WA(1AA) amended by No 69 of 2020, s 3 and Sch 2 item 16, by substituting " , (t) or (u) " for " or (t) " in para (b), effective 4 April 2021.

S 8WA(1AA) amended by No 38 of 2020, s 3 and Sch 2 item 11, by inserting " , (sa) " in para (b), applicable, from 9 April 2020, in relation to information obtained or created before, on or after 9 April 2020.

S 8WA(1AA) amended by No 90 of 2018, s 3 and Sch 1 item 9, by substituting " , (s) or (t) " for " or (s) " in para (b), applicable in relation to the following:

(a) any request to quote a person ' s tax file number that is made after 13 December 2018;

(b) any record of a person ' s tax file number that is made or maintained, or any use, divulging or communication of a person ' s tax file number that occurs, after 13 December 2018.

S 8WA(1AA) amended by No 143 of 2015, s 3 and Sch 1 item 18, by omitting " (haa), " after " (h), " from para (b), effective 1 July 2017. No 143 of 2015, s 3 and Sch 1 item 22 contains the following saving provision:

22 Saving provisions
…

22(7)
Despite the amendments made by this Schedule, subsection 52-10(1L) of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of low income supplement made before, on or after that commencement.

22(8)
Despite the amendments made by items 17, 18 and 19, sections 8WA and 8WB of the Taxation Administration Act 1953 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a person exercising powers or performing functions under, or in relation to, a law of the Commonwealth of a kind referred to in paragraph 202(haa) of the Income Tax Assessment Act 1936 (as in force immediately before that commencement).

S 8WA(1AA) amended by No 10 of 2016, s 3 and Sch 2 item 10, by substituting " , (r) or (s) " for " or (r) " in para (b), effective 26 February 2016. For application provision, see note under Sch 1 Subdiv 14-D heading.

S 8WA(1AA) amended by No 169 of 2015, s 3 and Sch 1 items 85 and 86, by inserting " (gaa), " and " (hab), " in para (b), effective 1 January 2016.

S 8WA(1AA) amended by No 21 of 2015, s 3 and Sch 2 item 39, by substituting " , (m) or (r) " for " or (m) " in para (b), applicable in relation to: (a) complaints made; or (b) investigations or reviews conducted on an entity ' s own initiative that start; at or after 1 May 2015.

S 8WA(1AA) amended by No 82 of 2014, s 3 and Sch 1 item 11, by inserting " (hac), " in para (b), effective 18 July 2014.

S 8WA(1AA) amended by No 141 of 2011, s 3 and Sch 6 item 12, by inserting " (haa), " after " (h), " in para (b), effective 14 May 2012.

S 8WA(1AA) amended by No 145 of 2010, s 3 and Sch 2 item 111, by substituting " or (m) " for " , (m) or (n) " , effective 17 December 2010.

S 8WA(1AA) amended by No 105 of 2010, s 3 and Sch 1 item 71, by inserting " , (la) " after " (kb) " in para (b), effective 1 October 2010.

S 8WA(1AA) amended by No 45 of 2008, s 3 and Sch 1 item 55, by inserting " (kb), " after " (j), " in para (b), effective 26 June 2008.

S 8WA(1AA)(b) amended by No 57 of 2002.

S 8WA(1) and (1AA) substituted for s 8WA(1) by No 146 of 2001.

8WA(1A)

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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 .

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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 .

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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)

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8WA(6)
(Repealed by No 6 of 1991)

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