Date posted: 27/02/2019 2 min read

Use and disclosure of Tax File Numbers

Advice to the members of the ATO Tax Practitioners Stewardship Group answering queries about use and disclosure of TFN.

In Brief

  • Advice from the ATO to the members of the ATO Tax Practitioners Stewardship Group
  • Advice issued in response to tax practitioners’ queries regarding the use and disclosure of Tax File Numbers (TFNs)
  • Clarity for tax agents as to circumstances when they can disclose a TFN

In response to tax practitioners’ queries regarding the use and disclosure of Tax File Numbers (TFNs), the ATO has provided advice to the members of the ATO Tax Practitioners Stewardship Group which addresses the following questions:

  • How do the Taxation Administration Act 1953 and Privacy Act 1988 apply in situations where a tax agent sends correspondence to their client or to the ATO which include a client’s TFN?
  • Is the guidance provided on the ATO website sufficient to enable clarity for tax agents as to circumstances when they can disclose a TFN?
  • Would a form or document be invalid if a client does not provide their TFN?

Read ATO advice

Guidance from the ATO on the use and disclosure of Tax File Numbers in certain circumstances

Read here