Tax File Numbers
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Tax file numbers (TFNs) are unique numbers issued by the Australian Taxation Office (ATO) to identify individuals, companies and others who lodge income tax returns with the ATO. Individuals who do not quote their TFN to employers and financial institutions have tax deducted from their income or interest payments at the highest marginal rate. Quotation of TFNs is also a condition of receipt of most Commonwealth government assistance payments.
Guidelines
The Tax File Number Guidelines issued under s.17 of the Privacy Act 1988 protect the privacy of natural persons by regulating the collection, storage, use and security of tax file number information. The Guidelines do not protect tax file number information relating to entities such as corporations, partnerships, superannuation funds and trusts.
The Guidelines are legally binding. A breach amounts to an interference with the privacy of an individual, who may complain to the Privacy Commissioner and, where appropriate, seek compensation.
The Privacy Commissioner has issued Tax File Number Guidelines (Download in PDF or Word) under s.17 of the Privacy Act, together with Commissioner's Notes which are not legally binding, but are intended to assist in interpreting the Guidelines.
Legislative changes have caused the Insurance and Superannuation Commission to cease to exist and have split its functions between the Australian Prudential Regulations Authority (APRA) and the Australian Securities and Investments Commission (ASIC). The functions relating to tax file numbers have been transferred to APRA. For this reason, any reference to the Insurance and Superannuation Commissioner in the following Guidelines should be read as a reference to APRA, pursuant to the Acts Interpretation Act 1901 (Cth).
From time to time, the Commissioner may issue amendments to the Guidelines or the Commissioner's Notes. The latest amendments to the Commissioner's Notes were issued in October 2003. The latest amendments to the Guidelines were issued in November 2003 and took effect in March 2004.
Table of Amendments from 2003
| Guideline/ Commissioner's Note |
Date Amendment Issued |
Date Amendment Effective |
Amendment |
| TFN Guideline 9.8(a) |
17 November 2003 |
3 March 2004 |
Delete reference to child support legislation |
| TFN Guideline 9.8(c) |
17 November 2003 |
3 March 2004 |
Delete typographical error Reflect administrative changes |
| TFN Guideline 9.8(d) |
17 November 2003 |
3 March 2004 |
Reflect changes to Guidelines 9.8 (a) and (b) |
| Commissioner's Note to TFN Guideline 7.1 |
1 October 2003 |
1 October 2003 |
The second paragraph was amended to reflect the need for practicable safeguards for the protection of TFN data |
Taxation Legislation
Unauthorised use or disclosure of tax file numbers is also an offence under the Taxation Administration Act 1953 (Cth), as well as constituting a breach of the Tax File Number Guidelines. However, unlike the Guidelines, the Act protects all tax file numbers and not just those of natural persons. Specifically, s.8WA places restrictions on unauthorised requirements or requests that a tax file number be quoted. S.8WB places restrictions on the unauthorised recording, maintaining a record of, use or disclosure of a tax file number.
The tax file number rules are also partly contained in the Income Tax Assessment Act 1936 (Cth). Furthermore, the Data-matching Program (Assistance and Tax) Act 1990 (Cth) provides for, and regulates, the matching of records between the ATO and the assistance agencies using the tax file number in part of the process.
Tax File Number Compliance Notes
From time to time the Privacy Commissioner issues compliance notes on aspects of privacy law. These compliance notes are intended to assist those affected in interpreting the guidelines and do not have the force of law.
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Tax file number audits
The Privacy Commissioner has the power to conduct audits on TFN recipients pursuant to section 28(1)(e) of the Act. More information on audits can be found in the Government section.
Tax file number audit:
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