Australian Privacy Principles Guidelines released
By Joseph Cram, Veronica Scott and Charles Alexander
The Office of the Australian Information Commissioner (OAIC) has released the final version of the APP Guidelines in time for the start of the new Australian Privacy Principles (APPs), which will apply to Commonwealth government agencies and many private organisations (APP entities) from 12 March 2014.
Unlike the APPs, the guidelines are not legally binding. However, the guidelines explain the ‘musts’ (mandatory APP requirements for minimum compliance) and the ‘coulds’ (supplementary steps that would be good privacy practice) of APP compliance, and reiterate that APP entities are not excused from taking reasonable steps merely because doing so would be inconvenient, costly or time consuming. They also provide non-exhaustive requirements of how to comply with the ‘musts’ and matters that the privacy commissioner may be taken into account when exercising powers and functions.
The release of the final guidelines follows a period of public consultation on the draft guidelines, which were issued in three tranches…
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Despite their prevalence, there has been some uncertainty in relation to the income tax treatment of earnout arrangements.