{"id":"F2025L00043","name":"Legislation (Deferral of Sunsetting—Privacy (Tax File Number) Rule) Certificate 2025","slug":"legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442713,"registerId":"F2025L00043-fast-fetch-1775957667162","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Legislation (Deferral of Sunsetting—Privacy (Tax File Number) Rule) Certificate 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nLegislation (Deferral of Sunsetting—Privacy (Tax File Number) Rule) Certificate 2025\n\nI, Mark Dreyfus KC, Attorney‑General, make the following certificate.\n\nDated 13 January 2025\n\nMark Dreyfus KC\n\nAttorney‑General\n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Deferral of sunsetting\n\n5 Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—Privacy (Tax File Number) Rule) Certificate 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered. 25 January 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.\n\n4  Deferral of sunsetting\n\n  The Privacy (Tax File Number) Rule 2015, for which the sunsetting day is 1 April 2025, is repealed by section 51 of the Legislation Act 2003 on 1 April 2027.\n\n5  Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2027.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This instrument changes the expiry timing of the Privacy (Tax File Number) Rule 2015: the rule's sunsetting/repeal is deferred from 1 April 2025 to 1 April 2027, keeping the existing TFN Rule in force until that date (s4). It does not alter the Rule's substantive requirements; the certificate itself is repealed at the start of 2 April 2027 (s5)."},"complexity_factors":["Single, time-limited substantive change: defers sunrise/sunsetting date for one instrument (s4).","Very short instrument (5 clauses) with explicit dates reduces interpretive ambiguity.","Uses the certificate power in paragraph 51(1)(c) of the Legislation Act as the legal mechanism (s3).","Self-repeal clause requires administrative tracking of two repeal dates (s4 and s5).","No amendment of substantive obligations — only temporal effect — so legal interaction is limited to expiry mechanics.","Low discretion: clear commencement and repeal dates minimise executive flexibility."],"plain_english_summary":"This certificate postpones the sunsetting of the Privacy (Tax File Number) Rule 2015: instead of expiring on 1 April 2025 the Rule will be repealed on 1 April 2027, so TFN privacy obligations remain in force until then (s4). The Attorney‑General made the certificate under s51(1)(c) of the Legislation Act (s3). Entities bound by the TFN Rule must continue to comply and bear ongoing compliance costs; the certificate itself is repealed on 2 April 2027 (s5)."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This certificate performs exactly the limited, procedural function it was designed for — deferring sunsetting of a legislative instrument. It has not expanded beyond its original administrative purpose."},"complexity_factors":["Extremely short: only 5 sections across 2 pages","No defined terms section","No cross-references to other legislation beyond a single citation of the Legislation Act 2003","Single, straightforward operation: replacing one date with another","No conditional logic, exceptions, or nested provisions","Standard template structure used for all sunsetting deferral certificates"],"plain_english_summary":"This instrument delays the automatic expiry of the Privacy (Tax File Number) Rule 2015 by two years, moving its sunset from 1 April 2025 to 1 April 2027.  \n\nIt affects agencies and businesses that handle TFNs (they can keep using the current rule) and keeps existing protections for individuals intact while the government reviews and updates the rule."}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025","history":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-privacy-tax-file-number-rule-certificate-2025/documents"}}