Commonwealth Numbered Acts

PRIVACY ACT 1988 No. 119, 1988 - SECT 28

28. (1) In addition to the functions under section 27, the Commissioner has
the following functions in relation to tax file numbers:

   (a)  to issue guidelines under section 17;

   (b)  to investigate acts or practices of file number recipients that may
        breach guidelines issued under section 17;

   (c)  to investigate acts or practices that may involve unauthorised
        requests or requirements for the disclosure of tax file numbers;

   (d)  to examine the records of the Commissioner of Taxation to ensure that:

        (i)    he or she is not using tax file number information for purposes
               beyond his or her powers; and

        (ii)   he or she is taking adequate measures to prevent the unlawful
               disclosure of the tax file number information that he or she
               holds;

   (e)  to conduct audits of records of tax file number information maintained
        by file number recipients for the purpose of ascertaining whether the
        records are maintained according to any relevant guidelines issued
        under section 17;

   (f)  to evaluate compliance with guidelines issued under section 17;

   (g)  to provide advice (with or without a request) to file number
        recipients on their obligations under the
        Taxation Administration Act 1953 with regard to the confidentiality of
        tax file number information and on any matter relevant to the
        operation of this Act;

   (h)  to monitor the security and accuracy of tax file number information
        kept by file number recipients;

   (j)  to do anything incidental or conducive to the performance of any of
        the preceding functions.

(2) The Commissioner has power to do all things that are necessary or
convenient to be done for or in connection with the performance of his or her
functions under subsection (1).