Entrusted persons and their obligations (PDF, 166KB).This link will download a file
A person who receives protected information or protected documents in the course of official employment is referred to as an ‘entrusted person’.
The Registrar of the Australian Business Register (ABR) is an entrusted person. When the Registrar discloses protected information to eligible government agencies, the heads of those agencies also become entrusted persons.
Section 30 of the A New Tax System (Australian Business Number) Act 1999 restricts what an entrusted person can do with protected information and documents that are obtained in the course of official employment.
To understand what this means you need to understand what protected information and official employment are.
‘Protected information’ is information that meets all the following conditions:
‘Protected document’ means any document made or given under, or for the purposes of, the ABN Act.
‘Official employment’ means:
An entrusted person must not make a record of protected information and must not disclose it to anyone else if the recording or disclosure is not permissible.
The penalty for breaching this provision is imprisonment for two years.
It is permissible for the Registrar to record or disclose protected information in the following circumstances:
(Regulation 9 of the A New Tax System (Australian Business Number) Regulations 1999 prescribes certain bodies and purposes)
It is only permissible for an entrusted person who is not the Registrar to record or disclose protected information in the course of the performance of the duties of the entrusted person’s official employment.
It is permissible for a person authorised by the Registrar to disclose protected information and the disclosure is to:
(Regulation 9 of the A New Tax System (Australian Business Number) Regulations 1999 prescribes certain bodies and purposes).
The authorised person must be an entrusted person.
Protected information cannot be disclosed to a Commonwealth, state or territory minister or an elected member of a body established under a law of a state or territory.
An entrusted person is not required to produce a protected document or disclose protected information to a court except where it is necessary for the purpose of giving effect to a taxation law.