Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Act 2020 (17 of 2020)

Schedule 1   Amendments

Part 2   Exchange of information relating to taxation information

Student Assistance Act 1973

100   After section 351

Insert:

351A 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

(1) A disclosure of protected information by an officer is made for the purposes of this Act (including the purposes of the administration of the ABSTUDY scheme) 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 informationto facilitate the performance of functions, or the exercise of powers, under this Act or the ABSTUDY scheme.

(2) The obtaining of, making of a record of or the use of protected information by an officer is for the purposes of this Act (including the purposes of the administration of the ABSTUDY scheme) 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

(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 this Act (including the purposes of the administration of the ABSTUDY scheme).

Interpretation

(4) This section does not limit section 351.

351B Secretary may arrange for use of computer programs to make decisions

(1) The Secretary may arrange for the use, under the Secretary's control, of computer programs for any purposes for which an officer may make a decision that is the doing of a thing under subsection 351(1) or (2).

(2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.