Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 26

26. After section 8W of the Principal Act the following Subdivision is
inserted:

"Subdivision BA-Offences relating to tax file numbers Unauthorised requirement
etc. that tax file number be quoted

"8WA. (1) A person shall not require or request another person to quote the
other person's tax file number, for the purpose of establishing the other
person's identity or for any other purpose, unless:

   (a)  provision is made by or under a taxation law for the person to quote
        the number to the first-mentioned person;

   (b)  the first-mentioned person requires or requests the number to be
        quoted 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) 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.
Penalty: $10,000 or imprisonment for 2 years, or both.

"(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.

"(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.

"(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. Unauthorised
recording etc. of tax file number

"8WB. (1) A person shall not:

   (a)  record another person's tax file number or maintain such a record;

   (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; other than:

   (d)  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) of the
        Income Tax Assessment Act 1936;

   (e)  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) of the
        Income Tax Assessment Act 1936; or

   (f)  in connection with the first-mentioned person acting on the other
        person's behalf in the conduct of the other person's affairs.
Penalty: $10,000 or imprisonment for 2 years, or both.

"(2) Without affecting any obligation imposed by or under a law of the
Commonwealth other than this section, nothing in subsection (1) shall be read
as imposing on a person an obligation to do an act referred to in paragraph
(1) (a), (b) or (c). Conducting affairs so as to avoid tax file number
requirements

"8WC. (1) Where:

   (a)  a person is an investor in relation to 2 or more investments of a
        similar kind; and

   (b)  having regard to:

        (i)    the manner in which the person became an investor in relation
               to the investments; and

        (ii)   any explanation made by the person as to becoming such an
               investor in that manner;
it would be reasonable to conclude that the person became such an investor in
that manner for the sole or dominant purpose of ensuring, or attempting to
ensure that:

        (iii)  amounts would not be deducted under Division 3B of Part VI of
               the Income Tax Assessment Act 1936 from income in respect of
               the investment although the person has not, under Part VA of
               that Act, quoted the person's tax file number in connection
               with the investment; or

        (iv)   the investment is not referred to in a report under the
               regulations made under that Act; the person is guilty of an
               offence.
Penalty: $10,000 or imprisonment for 2 years, or both.

"(2) In this section:
'investment' means an investment of a kind mentioned in section 202D of the
Income Tax Assessment Act 1936;
'investor' means an investor within the meaning of that section. Application
of Subdivision in relation to Child Support Act 1988

"8WD. For the purposes of this Subdivision only, a reference to a taxation law
shall be taken to include a reference to the Child Support Act 1988.".