Commonwealth Numbered Acts

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PRIVACY ACT 1988 No. 119, 1988 - SECT 17

Guidelines relating to tax file number information
17. (1) The Commissioner shall, by notice in writing, issue guidelines
concerning the collection, storage, use and security of tax file number
information.

(2) A guideline issued under subsection (1) is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act 1901.

(3) Section 48 of the Acts Interpretation Act 1901 applies to guidelines
issued under subsection (1) as if paragraph (1) (b) of section 48 were omitted
and the following paragraph substituted:

"(b) shall, subject to this section, take effect:

        (i)    on the first day on which the guidelines are no longer liable
               to be disallowed, or to be deemed to be disallowed, under this
               section; or

        (ii)   if the guidelines make provision for their commencement after
               the day referred to in subparagraph (i), in accordance with
               that provision; and".

(4) Until the first guidelines take effect for the purposes of subsection (1),
the interim guidelines set out in Schedule 2 have effect, for the purposes of
any provision of this Act other than subsection (1), (2) or (3), as if they
were guidelines issued under subsection (1). 


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