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Family Assistance Amendment (Further 2008 Budget Measures) Bill 2009

Schedule 3 Information sharing

   

A New Tax System (Family Assistance) (Administration) Act 1999

1  Subsections 154A(2), (3) and (4)

Repeal the subsections, substitute:

             (2)  The Secretary may provide to the Commissioner of Taxation a record (the designated TFN record ) of an individual’s tax file number for the purpose of being informed by the Commissioner of amounts included in the individual’s adjusted taxable income for a specified income year.

Note:          The tax file number must first have been provided to the Secretary as described in subsection (1).

             (3)  The Secretary may later give written notice to the Commissioner that the Secretary understands that the individual is not required to lodge an income tax return for that income year.

             (4)  A notice under subsection (3) may include a record of the individual’s tax file number. The Commissioner must destroy that record when it is no longer needed for the purpose of the notice.

             (5)  If the Commissioner works out amounts included in the individual’s adjusted taxable income for that income year, the Commissioner may disclose to the Secretary:

                     (a)  particulars of those amounts; and

                     (b)  the individual’s tax file number.

             (6)  The Commissioner must destroy the designated TFN record 3 years after the end of that income year, unless during those 3 years:

                     (a)  the Commissioner has not disclosed particulars of the individual’s adjusted taxable income for that income year under subsection (5); and

                     (b)  the Commissioner has not received a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.

             (7)  If the Commissioner is not required to destroy the designated TFN record under subsection (6), the Commissioner must do so if and when the Commissioner later:

                     (a)  discloses particulars of the individual’s adjusted taxable income for that income year under subsection (5); or

                     (b)  receives a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.

Note:       The heading to section 154A is replaced by the heading “ Getting details of adjusted taxable income ”.

2  After section 154A

Insert:

154B   Providing information to assist debt recovery

             (1)  The Secretary may provide to the Commissioner of Taxation:

                     (a)  a record of an individual’s tax file number to which subsection 154A(1) applies; and

                     (b)  details relating to an individual’s entitlement, or non-entitlement, to family assistance;

for one of the purposes mentioned in subsection (2).

             (2)  The purposes are as follows:

                     (a)  to assist the Commissioner act under section 87 (applying tax refund to family assistance debt) in relation to a debt owed by an individual;

                     (b)  to assist the Commissioner act under section 93 (applying tax refund to another person’s family assistance debt) in relation to a debt owed by an individual;

                     (c)  to assist the payment of deductions to the Commissioner under section 225;

                     (d)  if details relating to an individual’s entitlement to an amount of family assistance (other than child care benefit) are provided under paragraph (1)(b)—to assist the Commissioner set off under section 226 the whole or a part of that entitlement.

             (3)  The Commissioner must destroy the Commissioner’s record of the tax file number provided under subsection (1) when the number is no longer needed for the purpose for which it was provided.

3  Application

(1)       Section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) applies in relation to a record of a tax file number provided under subsection 154A(2) of that Act:

                     (a)  during the period starting on 1 July 2006 and ending immediately before the commencement of this Schedule (the pre-commencement period ); or

                     (b)  on or after the commencement of this Schedule.

(2)       For the purposes of the application of section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) to a record provided during the pre-commencement period, the record so provided is the designated TFN record .

4  Transitional—providing TFN record again if income details yet to be provided for past income years

(1)       This item applies if, before the commencement of this Schedule:

                     (a)  the Commissioner of Taxation destroyed the Commissioner’s record of an individual’s tax file number provided under section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 for an income year; and

                     (b)  the Commissioner did not provide the Secretary with particulars of the individual’s taxable income for that income year.

Secretary may provide the TFN record again

(2)       The Secretary may provide the individual’s tax file number to the Commissioner under subsection 154A(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) for that income year.

Modification to normal rules if TFN record provided again

(3)       Section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) applies in relation to a tax file number so provided as if subsections 154A(6) and (7) of that Act were replaced with the following:

           “(6)  The Commissioner must destroy the designated TFN record if and when the Commissioner later:

                     (a)  discloses particulars of the individual’s adjusted taxable income for that income year under subsection (5); or

                     (b)  receives a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.”.