Data-matching Program (Assistance and Tax) Act 1990

PART 2 - DATA-MATCHING  

SECTION 11   NOTICE OF PROPOSED ACTION  

11(1)   [Requirements before action by assistance agency]  

Subject to subsections (1A), (1B) and (4), where, solely or partly because of information given in Step 1, 4 or 6 of a data matching cycle, an assistance agency considers taking action:

(a) to cancel or suspend any personal assistance to; or

(b) to reject a claim for personal assistance to; or

(c) to reduce the rate or amount of personal assistance to; or

(d) to recover an overpayment of personal assistance made to;

a person, the agency:

(e) must not take that action unless it had given the person written notice:

(i) giving particulars of the information and the proposed action; and

(ii) stating that the person has 28 days from the giving of the notice in which to show cause orally or in writing why the action should not be taken; and

(f) must not take that action until the person has responded orally or in writing to the notice or the 28 days end, whichever occurs first.

11(1A)   [Administrative error]  

Subsection (1) does not apply to action that is necessary to correct or avoid a result solely caused by an administrative error on the part of the assistance agency.

11(1B)   [Notice of action where error]  

If the assistance agency takes action referred to in subsection (1A), it must give the person written notice, with particulars of the information and the action:

(a) if practicable - before the action is taken; or

(b) if not - as soon as practicable after the action has been taken.

11(2)   [Requirements before issue of assessment by tax agency]  

Subject to subsection (5), where, solely or partly because of information given in Step 1, 4 or 6 of a data matching cycle, the tax agency considers taking action to issue an assessment or an amended assessment of tax to a person, the agency:

(a) must not take that action unless it has given the person written notice:

(i) giving particulars of the information and the proposed action; and

(ii) stating that the person has 28 days from the giving of the notice in which to show cause in writing why the action should not be taken; and

(b) must not take that action until the person has responded in writing to the notice or the 28 days end, whichever occurs first.

11(3)   [Manner of giving notice]  

Notice under subsection (1) or (2) is to be given by post addressed to the person at the most recent address of the person known to the agency.

11(4)   [Exception where compliance prejudicial]  

The assistance agency may take action described in subsection (1) without complying with paragraphs (1)(e) and (f) if compliance would prejudice the effectiveness of an investigation into the possible commission of an offence.

11(5)   [Exception where compliance prejudicial]  

The tax agency may take action described in subsection (2) without complying with paragraphs (2)(a) and (b) if compliance would prejudice the effectiveness of an investigation into the possible commission of an offence.

11(5A)   [Record of oral response]  

If a person responds orally to a notice, the person receiving the oral response must make a written record of the response and note on the record the date of the response.

11(6)   [Debt due to Commonwealth]  

Where:

(a) an assistance agency gives a person notice under subsection (1) of proposed action to cancel or suspend, or reduce the rate or amount, of any personal assistance; and

(b) the person does not show cause why the action should not be taken;

any personal assistance of that kind given, or any personal assistance of that kind given above the reduced rate or amount, as the case may be, to the person during the period specified in subparagraph (1)(e)(ii) is a debt due to the Commonwealth.