Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
Division 2
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Offences
Subdivision BA
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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.
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.
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(Repealed by No 6 of 1991)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(Repealed by No 6 of 1991)
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteA 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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