Commonwealth Numbered Acts

PRIVACY ACT 1988 No. 119, 1988 - SECT 11

11. (1) A person who is (whether lawfully or unlawfully) in possession or
control of a record that contains tax file number information shall be
regarded, for the purposes of this Act, as a file number recipient.

(2) Subject to subsection (3), where a record that contains tax file number
information is in the possession or under the control of a person:

   (a)  in the course of the person's employment in the service of or by a
        person or body other than an agency;

   (b)  in the course of the person's employment in the service of or by an
        agency other than the Australian Federal Police; or

   (c)  as a member or special member of the Australian Federal Police in the
        performance of his or her duties as such a member or special member;
        then, for the purposes of this Act, the file number recipient in
        relation to that record shall be taken to be:

   (d)  if paragraph (a) applies-the person's employer;

   (e)  if paragraph (b) applies-the agency first referred to in that
        paragraph; and

   (f)  if paragraph (c) applies-the Australian Federal Police.

(3) Where a record that contains tax file number information is in the
possession or under the control of a person for the purposes of the activities
of, an unincorporated body, being a board, council, committee, sub-committee
or other body established by or under a Commonwealth enactment for the purpose
of assisting, or performing functions connected with, an agency, that agency
shall be treated, for the purposes of this Act, as the file number recipient
in relation to that record.