Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information
202A 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
A disclosure of protected information by an officer is made for the purposes of the social security law if:
the disclosure is to a taxation officer; and
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 social security law.
The obtaining of, making of a record of or the use of protected information by an officer is for the purposes of the social security 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
The collection of personal information about a person is authorised by this Act for the purposes of the Privacy Act 1988 if:
the personal information is taxation information; and
the collection is from a taxation officer; and
the collection is for the purposes of the social security law.
Obtaining of taxation information
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 social security law.
Interpretation
This section does not limit section 202.
This Act’s bill:Explanatory memorandumSecond reading speech
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