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

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 2 - Confidentiality  

SECTION 162A   Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information  

Disclosure to taxation officers for matching against taxation information

162A(1)    
A disclosure of protected information by an officer is made for the purposes of the family assistance law if:

(a)    the disclosure is to a taxation officer; and

(b)    the disclosure is for the purposes of a taxation officer matching that information against taxation information to facilitate the performance of functions, or the exercise of powers, under the family assistance law.

162A(2)    
The obtaining of, making of a record of or the use of protected information by an officer is for the purposes of the family assistance law if the obtaining of, making of the record of or the use of the protected information is in connection with a disclosure referred to in subsection (1).

Authorised collection of personal information that is taxation information

162A(3)    
The collection of personal information about a person is authorised by this Act for the purposes of the Privacy Act 1988 if:

(a)    the personal information is taxation information; and

(b)    the collection is from a taxation officer; and

(c)    the collection is for the purposes of the family assistance law.

Obtaining of taxation information

162A(4)    
If an officer obtains personal information about a person in the circumstances referred to in subsection (3), then the officer has obtained the information under the family assistance law.

Interpretation

162A(5)    
This section does not limit section 162 .