Ten (AUST) Pty Ltd T/A TAXRUNNER
1. Type of personal information collected
We collect, hold, use and disclose personal information about individual taxpayers, including:
- unique identifiers such as tax file numbers and Australian business numbers
- names, addresses and telephone numbers
- dates of birth, occupations, gender, marital status, residency status, names of partners and relatives
- financial information, bank account and financial institution details
- shareholding and investment interest details
- health fund and superannuation fund details
- business ownership details, business transaction reports, property ownership and sales data.
Personal information contained in taxpayer records is usually collected, held, used or disclosed for the purpose of processing taxation returns and other compliance reports. Division 355 of Schedule 1 to the Taxation Administration Act 1953 sets out the specific circumstances in which personal information contained in taxation records can be recorded, used or disclosed.
In some circumstances, the law allows disclosures of personal information for reasons other than processing taxation returns and other compliance reports. These include disclosures to:
- law enforcement agencies for the purpose of investigating and prosecuting serious offences
- courts, tribunals, legal service providers representing us in disputes and debt collection activities
- other government departments and agencies to enable them to administer their own legislation (for specified purposes).
When personal information contained in taxpayer records is disclosed by a tax agent, on-disclosure rules apply to the recipient of that information. The on-disclosure rules apply to the recipient recording, using or on-disclosing that information.
We may collect, hold, use and disclose personal information about:
- superannuation guarantee obligations and entitlements of employers and employees
- individual taxpayer superannuation excess contribution records, to enable excess superannuation contributions to be identified and liabilities for excess contributions tax to be determined and assessed
Tax file numbers
A tax file number (TFN) is a unique identifier. We collect TFNs and use them to provide our taxation services.
Generally, a person must not:
- require or ask another person to quote their TFN
- record or maintain a record of another persons TFN
- use another persons TFN in a way that connects it to their identity
- disclose or communicate another persons TFN to a third person.
Asking for your TFN
Only certain people and organisations may ask for an individuals TFN. These include:
- taxation officers and other people carrying out functions under the taxation or superannuation laws
- payers who make payments under the pay as you go withholding system, such as employers
- the Department of Human Services, Centrelink and the Department of Veterans Affairs when you claim some pensions, benefits and allowances
- the Department of Education, when it administers the Higher Education Loan Program arrangements that provide financial assistance to students
- higher education institutions, in connection with Higher Education Loan Program arrangements
- trustees of regulated superannuation funds, approved deposit funds and regulated exempt public sector superannuation schemes for superannuation purposes
- State or Territory authorities, as part of operating a register of unclaimed money under the Superannuation (Unclaimed Money and Lost Members) Act 1999 or to report real property transactions as required by Subdivision 396-B of Schedule 1 to the Taxation Administration Act 1953
- trustees of closely held trusts, as defined in the Income Tax Assessment Act 1936, if you are an ultimate beneficiary of the trust
- the Child Support Agency, to administer the child support legislation
- investment bodies including banks, building societies, credit unions, government investment bodies, unit trusts, public companies and securities dealers
- registered tax agents, tax advisers, business activity statement agents, accountants and lawyers or anyone else you have authorised to act on your behalf with respect to your taxation or superannuation affairs
- the Inspector-General of Taxation, for the purposes of investigating a complaint about the administrative actions of the ATO
- other people or organisations where authorised by taxation law.
If you are asked to provide your TFN, the person asking for it must tell you:
- the legal basis for collecting the TFN
- the consequences of not providing your TFN for example, if you choose not to give your TFN to your financial institution, they will normally withhold income tax (at the highest rate) and the Medicare levy from any interest you earn and send that amount to us (you can claim the amount as a credit when you lodge your income tax return)
- that it is not an offence if you do not provide your TFN.
Use and disclosure of TFNs
Unless authorised by law, your TFN must not be used or disclosed to:
- establish or confirm your identity for any purpose
- obtain any information about you for any purpose
- match personal information about you.
Your TFN is used to identify you in your dealings with us. You should destroy or delete your TFN from any documents before you throw those documents away. Your TFN and other personal information can be used by others to lodge tax returns and other tax forms and to receive refunds in your name.
If your TFN is known to, or being used by someone who shouldnt have it, this is referred to as a compromised TFN.
If you think that your TFN has been lost, stolen or misused, phone Australian Taxation Office on 13 28 61between 8.00am and 6.00pm, Monday to Friday.
We do checks to test whether or not information provided to us is matching with the data that Australian Taxation Office holds. These checks include computer-based information matching and exchange.
What data do we acquire?
Our usual data sources include the Australian Taxation Office or other organisations. The supply of this data is authorised either by law or by you when we act on your behalf. We match this data with the information provided to correctly disclose all income and other details required to provide our services. We also undertake data-matching projects relating to particular risks. If we find the discrepancies well take follow-up action to assist you to rectify the them. We check the external data with information provided to us in tax returns and in business activity statements.
Web browsing records
When you visit our website we'll collect information from your browser relating to:
- your server address
- the date and time of your visit, the pages you accessed and documents you downloaded
No attempt is made to identify users or their browsing activities except in the event of an investigation where a law enforcement agency may exercise a warrant to inspect our internet web server logs.
However, when you authenticate with our online systems directly or indirectly, certain information about your computer, your browser and the authentication process will also be logged by us, such as:
- your internet provider number (IP address)
- the date and time of the use of the authentication service
- the authentication information you provided
- successful and unsuccessful attempts at authenticating.
We may use this information to:
- confirm your identity
- compile statistics and reports to enhance our systems and services
- identify and respond to issues that may indicate authentication integrity is at risk
- detect, investigate and prosecute criminal offences.
We don't share this information with other government agencies or other organisations without your permission unless that is required or authorised by law.
The first time you visit our website one cookie will be stored on your computer. On each visit to our website the system checks whether there is an ato.gov.au cookie on your computer. If so, it simply notes its presence and records your visit as a 'previous user'. If not, it will store one and record your visit as a 'first time visitor'. This cookie will be stored permanently unless you choose to delete it. The information is used by us to help it improve our website by understanding how it is used. There is no attempt made to identify individual users in any way.
On each use a 'session cookie' is temporarily placed on your computer, which is used to maintain navigation information during your site visit. These session cookies are deleted from your computer at the end of each internet session.
Advisers, contractors and outsourcing
Sometimes we engage recognised expert advisers from outside the TAXRUNNER, such as independent taxation advisers, for assistance and advice.
The taxpayer confidentiality provisions in the tax legislation allow us to disclose personal information to these advisers.
If a third party is contracted to carry out some of our functions, such as processing forms, the contractor and its employees are bound by the taxpayer confidentiality provisions when dealing with your information.
We also ensure that the privacy and confidentiality of your personal information is addressed in these contracts.
We collect, hold, use and disclose personal information about our employees and contractors for the purpose of discharging employer responsibilities.
2. Collection and use of personal information
We collect and use the personal information for purposes including to contact and communicate with you, for internal record keeping and for marketing.
We collect personal information:
- directly from you
- from other persons acting on your behalf
- from third parties
- from publicly available sources
- by using our formal access and information-gathering powers.
Our undertaking to you
We only collect personal information where it is reasonably necessary for, or directly related to, our functions and activities. These include: " preparation of tax returns and other compliance documents " dealing with the Australian Business Register " activities as an employer.
We undertake to collect personal information about you in a fair and lawful way and in a manner that is not unreasonably intrusive. This means that we will not use any form of deception or threat when we collect personal information, either from you or from anyone else. When we collect personal information about you, we will take all reasonable steps to keep any inconvenience or intrusion to a minimum.
When you contact us
We must be certain of your identity before we can discuss your taxation or superannuation affairs with you. If you contact us to discuss your affairs, you must be able to prove your identity. This ensures that we are able to protect your personal information by only giving it to you or someone who can prove that they are lawfully authorised to act on your behalf.
For example, if you phone us, you can prove your identity by giving us your:
- date of birth
- address (as notified to us previously)
- details from an ATO-generated notice.
- other information can be used as proof of identity, depending on the circumstances.
If you have a general enquiry that does not involve discussing your personal information, you do not have to provide identification. In these situations, you will be able to deal with us without identifying yourself.
When we contact you
You have the right to be told why we are asking for your personal information and what legal authority we are relying on to request it from you.
Generally, when we collect personal information from you, we will tell you:
- about your rights and obligations under the law as early as possible, including the main consequences of not providing the requested information
- of any other entity to whom we usually disclose your personal information
- whether your personal information is likely to be disclosed overseas
- how you can make a complaint if you think your privacy has been breached.
When we ask a third party for information about you
The taxation and superannuation laws allow us to obtain information about you from other parties. If we ask third parties for information about you, we will normally tell you about this before seeking to obtain it.
There are some circumstances where it may not be reasonable in the circumstances to tell you that we are collecting your personal information from a third party. This may include when we collect information about a large number of individuals in similar circumstances, such as when we collect information from:
- taxation office
- government agencies
Using our formal access and information-gathering powers
If we need to access information you hold, we will obtain the information from you. In some cases, we may need to use our powers under the taxation and superannuation laws to obtain personal information about you. If we do this, we will tell you when we are using our formal access and information-gathering powers. Only authorised tax agents can use our formal access and information-gathering powers.
We can take extracts from or copies of any books, documents or papers you provided to us. We can only use our access powers for the purposes of the services that we provide.
Our information-gathering powers allow us to require you to:
- give us certain information
- produce documents.
3. Disclosure of personal information
We may disclose personal information for purposes including to provide our products and services to you, and as required by law.
4. Access to and correction of personal information
Access: You may request details of personal information that we hold about you, in certain circumstances set out in the Privacy Act 1988 (Cth). We may refuse to provide you with information that we hold about you, in certain circumstances set out in the Privacy Act. If you request access to personal information we hold about you, or request that we change that personal information, we will:
- respond to your request for access within 30 days
- allow access or make the changes unless we consider that there is a sound reason under the Privacy Act or the Taxation Administration Act 1953 to withhold the information or not make the changes.
Correction: We take steps to ensure that the personal information we collect about you is accurate, up-to-date and complete. These steps include updating personal information when you tell us that your personal information has changed and at other times as necessary. If you believe that any information we hold on you is inaccurate, out of date, incomplete, irrelevant or misleading, please correct it online within your account or contact us by email. We rely upon customers advising us when their personal information changes. We will respond to any request within a reasonable time. We will endeavor to promptly correct any information found to be inaccurate, incomplete or out of date.
5. How we dispose of personal information
When we receive personal information about you the information will, in almost all cases, be treated as a Commonwealth record.
We are bound by the Archives Act 1983 to retain records until we can lawfully dispose of them, generally either in accordance with:
- a 'records authority' issued or agreed to by the National Archives a records authority determines how long we hold information and when we dispose of it
- 'normal administrative practice' which permits the destruction of information that is duplicated, unimportant or of short-term facilitative value.
6. Complaints about breach
If you believe that we have breached the Australian Privacy Principles and wish to make a complaint about that breach, please contact us by:
- using our online form
- email: firstname.lastname@example.org
- writing to: TAXRUNNER Level 13 135 King St Sydney NSW 2000
How we deal with privacy complaints
We treat complaints seriously and try to resolve them fairly and quickly.
If you make a complaint, we aim to contact you within three working days. We will work with you to resolve your complaint and keep you informed of its progress.
To unsubscribe from our e-mail database, or opt out of communications, please contact us at the details below.
8. Storage and Security
We are committed to ensuring that the information you provide is secure.
We take steps to protect the personal information we hold against loss, unauthorised access, use, modification or disclosure and other misuse. These steps include password-protecting access to our electronic information technology and communications systems and securing paper files in locked cabinets with physical access restrictions.
We also use an extensive range of physical and technological controls to ensure that only staff who need access to your personal information are able to access it.
We apply industry-best security methods, including information technology and physical security audits, penetration testing and industry best practice risk management and system security technologies to protect the personal information we hold.
Our staff may not access personal information contained in taxation records unless they are doing so in the course of exercising powers or performing functions under or in relation to the taxation or superannuation laws.
For any questions or notice, please contact us at:
Ten (AUST) Pty Ltd
Last update: 20 May 2017