Commonwealth Numbered Acts

PRIVACY ACT 1988 No. 119, 1988 - SECT 49

49. (1) Where, in the course of an investigation under section 40, the
Commissioner forms the opinion that a tax file number offence may have been
committed, the Commissioner shall:

   (a)  inform the Commissioner of Police or the Director of Public
        Prosecutions of that opinion;

   (b)  in the case of an investigation under subsection 40 (1), give a copy
        of the complaint to the Commissioner of Police or the Director of
        Public Prosecutions, as the case may be; and

   (c)  subject to subsection (3), discontinue the investigation except to the
        extent that it concerns matters unconnected with the offence that the
        Commissioner believes may have been committed.

(2) If, after having been informed of the Commissioner's opinion under
paragraph (1) (a), the Commissioner of Police or the Director of Public
Prosecutions, as the case may be, decides that the matter will not be, or will
no longer be, the subject of proceedings for an offence, he or she shall give
a written notice to that effect to the Commissioner.

(3) Upon receiving such a notice the Commissioner may continue the
investigation discontinued under paragraph (1) (c).

(4) A reference in subsection (1) to a tax file number offence is a reference
to:

   (a)  an offence against section 8WA or 8WB of the Taxation Administration
        Act 1953; or

   (b)  an offence against section 6, 7 or 7A, or paragraph 86 (1) (a), of the
        Crimes Act 1914, being an offence that relates to an offence referred
        to in paragraph (a) of this subsection.