Clean Energy (Household Assistance Amendments) Act 2011 (141 of 2011)
Schedule 6 Low income supplement
Part 1 Amendment of the social security law
Social Security (Administration) Act 1999
7 After section 204A
Insert:
204B Secretary may require Commissioner to provide information in relation to claimants for low income supplement
(1) The Secretary may, in relation to claims for low income supplement, require the Commissioner of Taxation to provide the Secretary with information about people, including tax file numbers, being information:
(a) that is in the possession of the Commissioner; and
(b) that relates to any of the following for an income year:
(i) taxable income;
(ii) tax offsets (within the meaning of the Income Tax Assessment Act 1997);
(iii) adjusted taxable income (within the meaning of the Family Assistance Act);
(iv) income tax (within the meaning of the Income Tax Assessment Act 1997); and
(c) that the Secretary is not otherwise able to require the Commissioner to provide under section 204A.
(2) Information provided to the Secretary under a requirement made under subsection (1) may be used only for the purposes of ascertaining whether a person is or was qualified for low income supplement for an income year.