(1) The following are the advice related functions of the Commissioner:
(a) providing advice to a Minister or entity about any matter relevant to the operation of this Act;
(b) informing the Minister of action that needs to be taken by an agency in order to comply with the Australian Privacy Principles;
(c) providing reports and recommendations to the Minister in relation to any matter concerning the need for, or the desirability of, legislative or administrative action in the interests of the privacy of individuals;
(d) providing advice to file number recipients about:
(i) their obligations under the Taxation Administration Act 1953 in relation to the confidentiality of tax file number information; or
(ii) any matter relevant to the operation of this Act.
(2) The functions referred to in paragraphs (1)(a), (c) and (d) may be performed by the Commissioner on request or on the Commissioner's own initiative.
(3) The Commissioner may perform the function referred to in paragraph (1)(b) whenever the Commissioners think it is necessary to do so.
(4) If the Minister is informed under paragraph (1)(b) in writing, or the report referred to in paragraph (1)(c) is provided in writing, the instrument is not a legislative instrument.