6. Meaning of terms6. Meaning of terms

## 6. Meaning of terms (1) Unless the contrary intention appears, any term used in the TFN Rule which is defined in the Privacy Act has the same meaning as in that Act. (2) In this TFN Rule: Approved recipient means a TFN recipient that: (a) is engaged by an authorised recipient to provide services where it is reasonably necessary to have access to TFN information; or (b) has obtained an individual’s consent to access their TFN, to help manage that individual's taxation, superannuation or personal assistance affairs. APRA means the Australian Prudential Regulation Authority. Assistance agency means: (a) the Department of Human Services (which administers the Centrelink, Child Support Agency and Medicare Programs) (b) the Department of Social Services (c) the Department of Education, Employment and Workplace Relations (d) the Department of Veterans' Affairs, or (e) any successor agency to an agency referred to in (a) to (d) above, or any other successor agency or agencies which may have responsibilities under an Administrative Arrangements Order for administration of provisions of a personal assistance law. Authorised recipient means a TFN recipient (other than the Commissioner of Taxation or an assistance agency) that is authorised by taxation law, personal assistance law or superannuation law to receive TFNs. Individual means a natural person. Personal assistance law means: (a) an Act or part of an Act referred to in the definition of ‘personal assistance’ in the Data-matching Program (Assistance and Tax) Act 1990 (b) sections of the following Acts that deal with handling TFNs: (i) the A New Tax System (Family Assistance) Act 1999 (ii) the A New Tax System (Family Assistance) (Administration) Act 1999 (iii) the Child Care Act 1972 (iv) the Child Support (Assessment) Act 1989 (v) the Child Support (Registration and Collection) Act 1988 (c) the Paid Parental Leave Act 2010 (i) the Social Security Act 1991 (ii) the Social Security (Administration) Act 1999 (iii) the Student Assistance Act 1973 (iv) the Veterans' Entitlements Act 1986 (d) the Data-matching Program (Assistance and Tax) Act 1990, or (e) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (c) above. Privacy Act means the Privacy Act 1988. SIS Act means the Superannuation Industry (Supervision) Act 1993. Superannuation law means: (a) the SIS Act (b) the First Home Saver Accounts Act 2008 (c) a law within the meaning of ‘Superannuation Acts’ under the SIS Act and the First Home Saver Accounts Act 2008 (d) the Retirement Savings Accounts Act 1997 (e) an Act or part of an Act for which APRA has the general administration that deals with the handling of TFNs, and which is not a taxation law, or (f) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (e) above. Taxation law means: (a) an Act or part of an Act for which the Commissioner of Taxation has the general administration (b) the Tax Agent Services Act 2009 (c) the Higher Education Support Act 2003 (d) an Act or part of an Act under which the Commissioner of Taxation has powers and functions related to the use of TFNs, or (e) legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (d) above. TAA means the Taxation Administration Act 1953. TFN has the same meaning as ‘tax file number’ in the Privacy Act. TFN Rule means this Privacy (Tax File Number) Rule 2014 issued under the Privacy Act which regulate the collection, storage, use, disclosure, security and disposal of individuals’ TFN information. TFN information has the same meaning as ‘tax file number information’ in the Privacy Act. TFN recipient has the same meaning as ‘file number recipient’ in the Privacy Act, and includes: (a) the Commissioner of Taxation (b) an assistance agency (c) an approved recipient (d) an authorised recipient (e) the trustee of a superannuation fund. Trustee for the purposes of the TFN Rule, has the same meaning as ‘trustee’ in the SIS Act.