8WBUnauthorised recording etc. of tax file number

#### 8WB Unauthorised recording etc. of tax file number (1) A person must not: (a) record another person’s tax file number or maintain such a record; or (b) use another person’s tax file number in a manner connecting it with the other person’s identity; or (c) divulge or communicate another person’s tax file number to a third person. Penalty: 100 penalty units or imprisonment for 2 years, or both. (1A) Subsection (1) does not apply: (a) to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936; or (b) in connection with the first‑mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936; or (ba) in connection with the first‑mentioned person exercising powers or performing functions of a registrar specified in subsection 355‑67(2) in Schedule 1; or (c) in connection with the first‑mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs. > Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), 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 (1A) shall be read as imposing on a person an obligation to do an act referred to in paragraph (1)(a), (b), (ba) or (c).