A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 1A - Use of tax file numbers  

SECTION 160A   Use of tax file numbers  

160A(1)    
This section applies in relation to the tax file number of an individual that is provided to the Secretary under this Act for the purposes of this Act.

Assistance to the Secretary

160A(2)    
The Secretary may:

(a) provide the tax file number referred to in subsection (1) to the Commissioner of Taxation; and

(b) require the Commissioner of Taxation to provide the Secretary with information about the individual (including the number the Commissioner of Taxation considers to be the individual ' s tax file number) that is requested by the Secretary.

160A(3)    
Information provided to the Secretary under a requirement made under subsection (2) may be used only for the following purposes:

(a) to detect cases in which amounts of family assistance under the family assistance law have been paid when they should not have been paid;

(b) to verify, in respect of individuals who have made claims for family assistance under the family assistance law, the eligibility or entitlement of those individuals for family assistance;

(c) to establish whether the rates at which family assistance under the family assistance law are being, or have been, paid are, or were, correct;

(d) to assist in the recovery of a debt due to the Commonwealth under this Act.

Assistance to the Commissioner of Taxation

160A(4)    
The Secretary may provide the tax file number referred to in subsection (1) to the Commissioner of Taxation for the following purposes:

(a) to assist the Commissioner act under section 87 (applying tax refund to family assistance debt) in relation to a debt owed by an individual;

(b) to assist the Commissioner act under section 93 (applying tax refund to another person ' s family assistance debt) in relation to a debt owed by an individual;

(c) to assist the payment of deductions to the Commissioner under section 225 ;

(d) to assist the Commissioner set off amounts under section 226 .