Social Security Act 1991

If the Secretary has reason to believe that the Commissioner of Taxation has information (other than a tax file number) that may be relevant to the operation of this Part, the Secretary may, by written notice given to the Commissioner of Taxation, require the Commissioner of Taxation to give to the Secretary any such information.

If the Secretary has reason to believe that the relationship (whether direct or indirect) between:

a particular trust; and

a particular individual or an associate of a particular individual;

The Commissioner of Taxation must comply with a requirement under subsection (1) or (2).

Subsections (1) and (2) do not, by implication, limit a power conferred by:

paragraph 16(4)(e) or (eb) of the Income Tax Assessment Act 1936; or

section 192 or 195 of the Social Security (Administration) Act 1999.

A tax file number provided to the Secretary under subsection (2) may only be used for the following purposes:

to detect cases in which amounts of social security payments have been paid when they should not have been paid;

to verify, in respect of persons who have made claims for social security payments, the qualification of those persons for those payments;

to establish whether the rates at which social security payments are being, or have been, paid are, or were, correct.

In determining the scope of a power conferred during the transitional period by subsection (1), (2) or (5), it is to be assumed that:

section 1207 (simplified outline) had effect as if the reference in that section to 1 January 2002 were a reference to the first day of the transitional period; and

section 1207Y (attribution of income) had effect, in relation to a particular individual and a particular company or trust, as if:

a tax year of the company or trust, being a tax year specified in a written notice given to the Commissioner of Taxation by the Secretary, were a derivation period of the company or trust; and

a period specified in a written notice given to the Commissioner of Taxation by the Secretary were an attribution period of the company or trust, and that attribution period related to a specified derivation period of the company or trust; and

the reference in paragraph 1207Y(1)(c) to 1 January 2002 were a reference to the first day of the transitional period; and

sections 1208C and 1208D had not been enacted; and

section 1208E (attribution of assets) had effect as if the reference in paragraph 1208E(1)(a) to 1 January 2002 were a reference to the first day of the transitional period.