SENATE

Taxation Laws Amendment Bill (No. 2) 1993

REPLACEMENT Explanatory Memorandum

(Circulated by the authority of the Treasurer the Hon John Dawkins, M.P.)THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE House of Representatives TO THE BILL AS INTRODUCED

Chapter 3 Amendment relating to migration information

Summary of proposed amendments

Purpose of amendment: To allow the Commissioner of Taxation to provide the Secretary to the Department of Immigration and Ethnic Affairs with employment and residential address information of persons identified to him by the Secretary as being unlawfully in Australia.

Date of Effect: Date of Royal Assent.

Background to the legislation

There are at present a significant number of visa overstayers in Australia of whom a large percentage are thought to be working. Most locations of these people are made through community 'tip-offs' and the strategic targeting of certain industries and workplaces in which illegal workers are likely to be concentrated. These methods are resource intensive and thought to provide a comparatively low yield to the information sharing plan facilitated by this amendment.

Explanation of proposed amendments

The proposed amendment to section 16 will insert new paragraph 4(hd). This includes the Secretary to the Department of Immigration and Ethnic Affairs with the persons and entities to whom the Commissioner of Taxation or his delegate may furnish information. [Clause 15.]

Under the proposed arrangements, the Secretary will provide the Commissioner with known information of persons identified as visa overstayers. This information will then be matched with information contained in the Employment Declaration System. This matching procedure will improve efforts to locate illegal entrants and persons working without authority.


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