# Tax file numbers

> act-s506B — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

506B Tax file numbers

               Request for tax file numbers
          (1) The Secretary may request any of the persons mentioned in
              subsection (2) to provide the tax file number of a person (the
              relevant person) who is an applicant for, or holder or former
              holder of, a visa of a kind (however described) prescribed by the
              regulations.
          (2) For the purposes of subsection (1), the persons are any of the
              following:
                (a) the applicant, holder or former holder;








                  (b) an approved sponsor of the applicant, holder or former
                      holder;
                  (c) a former approved sponsor of the applicant, holder or former
                      holder;
                  (d) a person who has nominated the applicant or holder in an
                      approved nomination that has not ceased under the
                      regulations;
                  (e) a person who nominated the holder or former holder in an
                      approved nomination that has ceased under the regulations.
          (3) A person to whom a request is made under subsection (1) who is
              lawfully in possession of the tax file number may disclose the tax
              file number in accordance with the request.

               Verification of tax file numbers
          (4) The Secretary may provide the tax file number to the
              Commissioner of Taxation for the purpose of verifying the tax file
              number.
          (5) On receiving the tax file number, the Commissioner of Taxation
              may give the Secretary a written notice in accordance with the
              following table.

 Notices of the Commissioner of Taxation
 Item      If …                                                  the Commissioner may
                                                                 give the Secretary
                                                                 written notice …
 1         the Commissioner is satisfied that the number         informing the Secretary
           is correct                                            accordingly.
 2         (a) the Commissioner is satisfied that the tax        of the correct tax file
               file number is not correct; and                   number.
           (b) the Commissioner is satisfied that the
               relevant person has a tax file number;










 Notices of the Commissioner of Taxation
 Item      If …                                                  the Commissioner may
                                                                 give the Secretary
                                                                 written notice …
 3         (a) the Commissioner is satisfied that the tax        informing the Secretary
               file number is not correct; and                   accordingly.
           (b) the Commissioner is not satisfied that the
               relevant person has a tax file number;

               Commissioner of Taxation may provide tax file number
          (6) The Commissioner of Taxation may provide the tax file number of
              a person to the Secretary if the Secretary advises the Commissioner
              that the person is a relevant person.

               Use, records or disclosures of tax file numbers
          (7) A tax file number provided under this section may be used,
              recorded or disclosed by an officer for any purposes prescribed by
              the regulations.