Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information
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
A disclosure of protected information by an officer is made for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme) 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 this Act or a current special educational assistance scheme.
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 a current special educational assistance 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
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 this Act (including the purposes of the administration of a current special educational assistance scheme).
Interpretation
This section does not limit section 351.
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.