53Unauthorised recording etc. of tax file number

#### 53 Unauthorised recording etc. of tax file number (1) A person must not: (a) record a student’s tax file number or maintain such a record; or (b) use a student’s tax file number in a manner connecting it with the student’s identity; or (c) divulge or communicate a student’s tax file number to another person. Penalty: $10,000 or imprisonment for 2 years, or both. (1A) Subsection (1) does not apply to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, this Chapter or another law of the Commonwealth. > Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code. (1B) Subsection (1) does not apply in connection with the person acting on the student’s behalf in the conduct of the student’s affairs. > Note: A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code. (2) Without affecting any obligation imposed by or under a law of the Commonwealth other than this section, nothing in subsection (1) shall be taken to impose on a person an obligation to do an act referred to in paragraph (1)(a), (b) or (c).