13. Obligations of the Commissioner of T13. Obligations of the Commissioner of Taxation and APRA to publish

## 13. Obligations of the Commissioner of Taxation and APRA to publish (1) The Commissioner of Taxation and APRA must make information publicly available which identifies: (a) in APRA’s case: the classes of TFN recipients, who are authorised by or under taxation law or superannuation law to request TFNs (b) in the Commissioner of Taxation’s case: the classes of TFN recipients who are authorised by or under taxation law to request TFNs (c) the specific purposes for which these TFN recipients may request TFNs (d) the prohibitions on the collection, recording, use and disclosure of TFN information (e) the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information (f) where to find further detail about the matters in (a) – (e) above. (2) The Commissioner of Taxation and APRA must publish information in accordance with the requirements of Guideline 8.1 about any amendments to taxation law and superannuation law that allow TFNs to be requested. Where practicable, this information should be published before the amendments commence. (3) Where the Commissioner of Taxation or APRA prescribes or approves practices involving the collection of TFN information, the Commissioner of Taxation or APRA must ensure those practices include informing the individual: (a) about the legal basis for collecting the individual’s TFN information (b) that declining to quote a TFN is not an offence (c) about the consequences of declining to quote a TFN. (4) The Commissioner of Taxation and APRA must comply with all other relevant obligations in the TFN Rule, including as a TFN recipient.