Tiger includes support for AccessControlLists (ACL) which adds new complexity to file security.
Note: you have to turn it on first using the command line tool “fsaclctl”
A small application with sample cocoa code is now available from: http://www.macs.hw.ac.uk/~rpointon/osx/acl.html
It demonstrates simply how to read the acl info for a file, as I know of no cocoa/carbon API yet (though apparently Mac OS X server workgroup manager has a few extra preference panes to get and set this info).
Some more info at: http://arstechnica.com/reviews/os/macosx-10.4.ars/8 and http://www.afp548.com/article.php?story=20050506085817850