Commonwealth Consolidated Acts

PRIVACY ACT 1988 - SECT 28

             (1)  In addition to the functions under sections 27 and 28A, the Commissioner has the following functions in relation to tax file numbers:

                     (a)  to issue guidelines under section 17;

                     (b)  to investigate acts or practices of file number recipients that may breach guidelines issued under section 17;

                     (c)  to investigate acts or practices that may involve unauthorised requests or requirements for the disclosure of tax file numbers;

                     (d)  to examine the records of the Commissioner of Taxation to ensure that:

                              (i)  he or she is not using tax file number information for purposes beyond his or her powers; and

                             (ii)  he or she is taking adequate measures to prevent the unlawful disclosure of the tax file number information that he or she holds;

                     (e)  to conduct audits of records of tax file number information maintained by file number recipients for the purpose of ascertaining whether the records are maintained according to any relevant guidelines issued under section 17;

                      (f)  to evaluate compliance with guidelines issued under section 17;

                     (g)  to provide advice (with or without a request) to file number recipients on their obligations under the Taxation Administration Act 1953 with regard to the confidentiality of tax file number information and on any matter relevant to the operation of this Act;

                     (h)  to monitor the security and accuracy of tax file number information kept by file number recipients;

                      (j)  to do anything incidental or conducive to the performance of any of the preceding functions.

             (2)  The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of his or her functions under subsection (1).