4.3 An ATO will generally collect personal information regarding a child under the age of 16 years from the parent or other ‘responsible person’ associated with that child. At times an ATO may collect personal information regarding an adult from another ‘responsible person’ associated with that adult.</p> <p>4.4 An ATO may also collect and use personal information that is given to it by another ATO or a third party in the course of its business, provided such collection and use is reasonably necessary for an ATO’s or the third party’s functions or activities, or legitimate interests.