Revised Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Chapter 3 - Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
3.1 This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .
Overview
3.1 This Bill provides the Parliamentary Budget Officer (the Officer) with an additional function: to publish a report on designated Parliamentary parties' election commitments by 30 days after a government forms following a general election. The Bill introduces a specific framework for the provision of information to the Officer connected with its functions during the caretaker period for a general election.
3.2 This Bill also ensures that the Australian Taxation Office (ATO) will be able to provide de-identified taxpayer information to the Officer on a confidential basis to assist the Officer in performing or exercising his or her functions or powers.
Human rights implications
3.3 Article 17 of the International Covenant on Civil and Political Rights (ICCPR) provides that no one shall be subjected to arbitrary or unlawful interference with their privacy. Collecting, using, storing, disclosing, sharing or publishing personal information amounts to an interference with privacy. In order for the interference with privacy not to be 'arbitrary', any interference with privacy must be in accordance with the provisions, aims and objectives of the ICCPR and should be reasonable in the particular circumstances. Reasonableness, in this context, incorporates notions of proportionality to the end sought and necessity in the circumstances.
3.4 Allowing the ATO to disclose protected taxpayer information to the Officer will enhance the integrity of the PBO's revenue costings and analyses, which in turn, will help promote and inform fiscal policy debate in Australia.
3.5 Given that the Officer would only receive de-identified taxpayer information for the purpose of performing or exercising his or her functions or powers under the PS Act and is prohibited from on-disclosing this information, disclosing such information to the Officer would not constitute unlawful or arbitrary interference.
Conclusion
3.6 This Bill is compatible with human rights because to the extent that it may limit human rights, those limitations are reasonable, necessary and proportionate.