The Office of the Australian Information Commissioner (OIAC) also has a number of specific functions relating to the tax file number system including:
- issuing rules for the collection, storage, use and security of tax file number information;
- investigation of possible breaches of those rules;
- investigation of unauthorised requests or requirements for the disclosure of tax file numbers;
- examining the Commissioner of Taxation's records to ensure the tax file number information is used for authorised purposes and that adequate measures are taken to prevent unlawful disclosure of that information. [See Privacy Act 1988 (Cth) ss 17-18, 28A, 33C(1)(c), 49(1)]
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