OBS_VALUE: Australian Privacy Principle 8 and section 16C of the Privacy Act create a framework for the cross-border disclosure of personal information. The framework generally requires an APP entity to ensure that an overseas recipient will handle an individual’s personal information in accordance with the APPs, and makes the APP entity accountable if the overseas recipient mishandles the information. Additionally, where an entity discloses personal information to an overseas recipient, it is accountable for an act or practice of the overseas recipient that would breach the APPs (section 16C).