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Division 4--Tax file number information

17 Guidelines relating to tax file number information

(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) In its application under subsection (2) of this section, 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).

18 File number recipients to comply with guidelines

A file number recipient shall not do an act, or engage in a practice, that breaches a guideline issued under section 17.

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