DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990


Data-matching Program (Assistance and Tax) Act 1990 REPRINT No. 2

Consolidated to 5 August 1997

Contents

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - An Act to
provide for the matching of data in relation to certain assistance
and tax and to amend the Privacy Act 1988

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - Part
1--Preliminary

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 1 Short
title [see Note 1]

This Act may be cited as the Data-matching Program (Assistance and Tax) Act
1990 .

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 2
Commencement [see Note 1]

This Act commences on the day on which it receives the Royal Assent.

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 3
Interpretation [see Note 2]
(1) In this Act, unless the contrary intention appears:

"agency" means:

(a) the matching agency; or

(b) a source agency.

"assistance agency" means:

(a) the Department of Human Services and Health; or

(b) the Department of Employment, Education and Training; or

(c) the Department of Social Security; or

(d) the Department of Veterans' Affairs; or

(e) the Services Delivery Agency.

"assisted person" means a person:

(a) to whom personal assistance is being, or has been, given; or

(b) who is claiming personal assistance.

"basic data" , in relation to a person, means:

(a) the person's family identity data; or

(b) the person's income data; or

(c) the person's TFN data.

"CEO" means the Chief Executive Officer of the Services Delivery Agency.

"child" , in relation to a person, includes anyone who is the person's child for
the purposes of any personal assistance or any tax law.

"data matching cycle" means a cycle the steps in which are set out in section 7.

"data matching program" means the program referred to in section 6.

"declared income" , in relation to a person, means any income, or income of a
particular kind, of the person for the purposes of any personal assistance or
tax law.

"dependant" , in relation to a person, includes anyone who is the person's
dependant for the purposes of any personal assistance or tax law.

"employee" , in relation to the Services Delivery Agency, has the same meaning
as in the Commonwealth Services Delivery Agency Act 1997 .

"family identity data" , in relation to a person, means any of the following
data about the person:

(a) surname;

(b) any other name;

(c) initial of any other name;

(d) any former surname;

(e) any other former name;

(f) the initial of any other former name;

(g) where the person is alive, current residential address or addresses and
any other current address or addresses;

(h) an identification number for the purpose of personal assistance;

(j) sex;

(k) marital status;

(m) date of birth;

(n) where the person is dead, date of death;

(p) surname, any other name, initial of any other name, address or
addresses and date of birth of any living spouse of the person;

(q) surname, any other name, initial of any other name, date of birth and
date of death of any deceased spouse of the person;

(r) surname, any other name, initial of any other name, sex and date of
birth of any living child of the person;

(s) surname, any other name, initial of any other name, sex, date of birth
and date of death of any deceased child of the person;

(t) surname, any other name, initial of any other name, address or
addresses and date of birth of any living parent of the person;

(u) surname, any other name, initial of any other name, last address and
date of death of any deceased parent of the person;

(v) surname, any other name, initial of any other name, sex and date of
birth of any other child of a parent of the person if the child:

(i) has not turned 25; and

(ii) is a dependant of a parent of the person;

(w) kind of personal assistance of the person.

"identification number for the purpose of personal assistance" has the meaning
given by subsection (2).

"income data" , in relation to a person, means:

(a) declared income of the person; or

(b) declared income of a spouse of the person; or

(c) declared income of a parent of the person; or

(d) personal assistance data of the person; or

(e) spouse rebate of the person.

"matching agency" means:

(a) unless a direction under section 3A is in force--the officers of the
Department of Social Security referred to in subsection 4(1); or

(b) if a direction under section 3A is in force--the employees of the
Services Delivery Agency referred to in subsection 4(2).

"officer" , in relation to a source agency, means a person with duties, powers
or functions in relation to an Act matters under which are dealt with by the
agency.

"parent" , in relation to a person, includes anyone who is the person's parent
for the purposes of any personal assistance or any tax law.

"person" means an individual whether alive or dead.

"personal assistance" means:

(b) any assistance dealt with by the Department of Employment, Education
and Training or by the Services Delivery Agency and known as any of the
following:

(i) assistance under the AUSTUDY Scheme;

(ii) assistance under the ABSTUDY Scheme;

(iia) financial supplement under the Student Financial Supplement Scheme;

(iii) assistance under the Assistance for Isolated Children Scheme;

(iv) assistance under the Aboriginal Overseas Study Assistance Scheme;

(v) assistance under the Scheme providing living allowances for English as
a Second Language;

(vi) assistance under the Commonwealth rebate for apprentice full-time
training scheme; or

(c) any pension, allowance, benefit or program dealt with by the Department
of Social Security or by the Services Delivery Agency and known as any of the
following:

(i) age pension;

(ii) invalid pension;

(iii) disability support pension;

(iv) wife's pension or wife pension;

(v) carer's pension, carer pension or carer payment;

(vi) supporting parent's benefit;

(vii) sole parent's pension or sole parent pension;

(viii) widowed person's allowance or widowed person allowance;

(viiia) bereavement allowance;

(ix) rehabilitation allowance;

(x) job search allowance;

(xa) disability wage supplement;

(xi) newstart allowance;

(xii) rehabilitation allowance;

(xiia) widow allowance;

(xiii) job search allowance;

(xiv) job search training supplement;

(xv) unemployment benefit;

(xvi) newstart allowance;

(xvii) newstart training supplement;

(xviiaa) approved program of work supplement;

(xviia) mature age allowance;

(xviib) mature age partner allowance;

(xviii) employment entry payment;

(xix) education entry payment;

(xx) sickness benefit;

(xxa) partner allowance;

(xxi) sickness allowance;

(xxii) special benefit;

(xxiii) family allowance or family payment;

(xxiv) family income supplement or family allowance supplement;

(xxiva) family payment advance;

(xxivaa) maternity allowance;

(xxivb) home child care allowance;

(xxivc) parenting allowance;

(xxivd) Childcare assistance (fee relief);

(xxive) fee relief under the Child Care Act 1972 ;

(xxv) handicapped child's allowance or child disability allowance;

(xxvi) double orphan's pension or double orphan pension;

(xxvii) mobility allowance;

(xxviii) remote area allowance;

(xxix) rent assistance;

(xxx) incentive allowance;

(xxxi) pharmaceutical allowance;

(xxxii) pharmaceutical supplement;

(xxxiii) advance pharmaceutical supplement;

(xxxiv) advance pharmaceutical allowance;

(xxxv) disaster relief payment;

(xxxva) telephone allowance;

(xxxvi) formal training allowance;

(xxxvii) guardian allowance; or

(d) any pension, allowance or other benefit or assistance given under the
Veterans' Entitlements Act 1986 ;

(da) any youth training allowance given under Part 8 of the Student and
Youth Assistance Act 1973 ;

and, in relation to a person, means personal assistance given to, or
claimed by, the person.

"personal assistance data" , in relation to a person, means:

(a) the type of the person's personal assistance; and

(b) the rate or amount of that personal assistance; and

(c) any information regarding overpayments of personal assistance to the
person.

"personal identity data" , in relation to a person, means any of the following
data about the person:

(a) surname;

(b) first other name;

(c) second other name or initial of second other name (if any);

(d) current address or addresses;

(e) sex;

(f) date of birth.

"Services Delivery Agency" means the Commonwealth Services Delivery Agency
established by the Commonwealth Services Delivery Agency Act 1997 .

"source agency" means:

(a) an assistance agency; or

(b) the tax agency.

"spouse" , in relation to a person, includes anyone who is:

(a) a spouse or a partner of the person for the purposes of any personal
assistance; or

(b) a spouse of the person for the purposes of any tax law;

and marital status has a corresponding meaning.

"spouse rebate" , in relation to a person, means the dependent spouse rebate of
the person within the meaning of the Tax Act.

"Tax Act" means the Income Tax Assessment Act 1936 and the Income Tax Assessment
Act 1997 .

"tax agency" means the Commissioner of Taxation.

"tax data" means:

(a) tax family identity data; or

(b) tax income data; or

(c) tax TFN data.

"tax family identity data" means the family identity data of persons that is
held by the tax agency for the purposes of a tax law.

"tax file number" has the same meaning as in Part VA of the Tax Act.

"tax income data" means the income data of persons that is held by the tax
agency for the purposes of a tax law.

"tax law" means any law of the Commonwealth relating to taxation.

"tax TFN data" means the TFN data of persons that is held by the tax agency for
the purposes of a tax law.

"TFN data" , in relation to a person, means:

(a) the person's tax file number; or

(b) the tax file number of any spouse of the person; or

(c) the tax file number of any parent of the person.

(2) In this Act,"identification number for the purpose of personal assistance" means:

(a) for the purposes of the definition of"family identity data" in subsection (1) and any references to family identity
data--a number allocated to a person by an assistance agency for the purpose
of assistance provided to the person; and

(b) for any other purpose--a number referred to in paragraph (a) as
modified by the matching agency.

(3) The reference in paragraph 5 in Step 2 of the data-matching cycle in
section 7 to the matching agency extracting numbers from data includes a
reference to the matching agency extracting numbers and modifying them as
mentioned in paragraph (2)(b), and numbers so modified are taken to have been
extracted from that data.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 3A
Directions by Secretary to the Department of Social Security




(1) If:

(a) the Secretary to the Department of Social Security delegates to the CEO
or an employee of the Services Delivery Agency all or any of the Secretary's
powers under an Act; and

(b) as a result of the delegation it is not appropriate for the Department
to be an assistance agency within the meaning of this Act;

the Secretary may direct that despite subsection 3(1), while the direction
remains in force, the Department is not taken to be an assistance agency.

(2) A direction has effect according to its terms.

(3) A direction comes into force on the day it is notified in the Gazette ,
or on such later day as is specified in it, and remains in force until it is
revoked.

(4) A direction is a disallowable instrument for the purposes of section
46A of the Acts Interpretation Act 1901 .






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - Part
2--Data-matching









DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 4
Matching agency




(1) The Secretary to the Department of Social Security is to ensure that
there are officers of that Department who are responsible for the matching of
data under this Act.

(2) While a direction under section 3A is in force, the CEO is to ensure
that there are employees of the Services Delivery Agency who are responsible
for the matching of data under this Act.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 5 Effect
of other Acts




(1) This Act does not limit the application of other laws of the
Commonwealth except to the extent (if any) that they are inconsistent with
this Act.

(2) Guidelines in force under section 17 of the Privacy Act 1988 , in
relation to TFN data or tax-file number information are not breached where an
agency has complied with the provisions of this Act.

(3) Any oath or declaration made by an officer of a source agency in
relation to the recording or disclosure of information is not broken by the
officer doing anything for the purposes of, and in the course of, carrying out
functions or duties under this Act.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 6
Matching of data




(1) Subject to subsections (2) and (3):

(a) data about persons may be transferred between agencies; and

(b) data about persons may be matched or otherwise dealt with by the
matching agency or the tax agency; and

(c) the results of the matching may be given to source agencies;

in accordance with the data matching program made up of data matching
cycles the steps in which are set out in section 7.

(2) There are to be no more than 9 data matching cycles in any one year.

(3) Only one data matching cycle is to be in progress at any one time.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 7 Steps
in data matching cycle




The steps in a data matching cycle are as follows:

STEP 1

1. The assistance agencies give the matching agency the basic data about
persons that is held by those agencies for the purposes of personal
assistance.

2. The matching agency checks the validity of the TFN data given under
paragraph 1 by using any algorithm given to it for the purposes of this Act by
the tax agency.

4. Where the check identifies TFN data that appears to be incorrect, the
matching agency gives particulars of the data to the source agency that gave
it.

STEP 2

5. The matching agency extracts from data given to it in Step 1 the TFN
data, and any identification numbers for the purposes of personal assistance,
of assisted persons.

6. The matching agency gives the tax agency the data extracted under
paragraph 5.

STEP 3

7. The tax agency uses tax data from not more than the 2 financial years
immediately before the current financial year and data given to it under Step
2 to find out the following available data in respect of each person who has a
tax file number:

(a) tax file number;

(b) personal identity data;

(c) declared income;

(ca) the date of the most recent assessment under the Income Tax Assessment
Act 1936 of the person's declared income;

(cb) the amount of spouse rebate;

(d) surname and any other name or initial of any other name of a spouse in
respect of whom spouse rebate is claimed;

(e) surname and any other name or initial of any other name of any spouse
of the person.

8. The tax agency gives the matching agency the data found out under
paragraph 7 and any identification numbers for the purposes of personal
assistance of the person.

8A. If the tax agency gives the matching agency tax file numbers under
paragraph 8, the tax agency may indicate to the matching agency which, if any,
of those tax file numbers, according to the tax agency's records, may have
become known to, or used by, a person not authorised to know or use that tax
file number.

STEP 4

9. The matching agency carries out identity matching by matching the
personal identity data given under paragraph 8 with the family identity data
given to it.

11. Where there is an unresolved discrepancy in data given to the matching
agency by a source agency, the matching agency gives the source agency
particulars of the discrepancy.

STEP 5

12. The matching agency carries out payment matching by matching the
following data given by assistance agencies in Step 1:

(a) family identity data; and

(b) if it is necessary to do so--personal assistance data;

to find out:

(c) if personal assistance is being, or has been, given to, or is being
claimed by, persons who might not be, or might not have been, entitled to it;
and

(d) if personal assistance is not being, or has not been, given to, or
claimed by, persons who might be, or might have been, entitled to it.

13. Where the matching of family identity data given by assistance agencies
in Step 1 cannot identify a person for the purposes of paragraph 12, the
matching agency matches TFN data given to it in Step 1 with the data being
matched under that paragraph.

14. The matching agency carries out income matching of persons by using any
identification number for the purposes of personal assistance of a person to
match:

(a) income data of the person given to it by assistance agencies; and

(b) except where the matching agency has, under paragraph 11, given
particulars of a discrepancy in data about the person to a source agency, the
tax income data of the person given to the matching agency in earlier steps;

to find out if there are any inconsistencies in the income data of the
person.

14A. If the source agency and the matching agency have agreed that this
paragraph applies, the following subparagraphs apply:

(a) if the matching agency thinks that any results of a payment or income
matching appear to be results to which paragraph 15 applies, the matching
agency gives a sample to the source agency;

(b) the source agency tests the sample;

(c) if the source agency thinks the sample may be wrong, and that the error
may be corrected by adjusting an algorithm used by the matching agency, the
source agency suggests the adjustment;

(d) the matching agency makes the adjustment and repeats the relevant parts
of the matching;

(e) subject to section 9, these subparagraphs apply as often as necessary
until the matching is complete;

(f) if the source agency is an assistance agency, information exchanged
under this paragraph must not include the return of TFN data from the matching
agency to the source agency;

(g) the source agency must destroy the sample as soon as practicable after
the matching is complete.

STEP 6



15. The matching agency gives to each source agency the results of matching
under earlier steps that are of concern to that other agency and have not been
given to the other agency in an earlier step, being results that indicate:

(a) in the case of an assistance agency:

(i) that personal assistance is being, or has been, given to, or is being
claimed by, persons who might not be, or might not have been, entitled to it;
and

(ii) that personal assistance is not being, or has not been, given to, or
claimed by, persons who might be, or might have been, entitled to it; or

(b) in the case of the tax agency--that a person might be evading, or might
have evaded, tax.

16. Information exchanged in paragraph 15 must not include the return of
TFN data from the matching agency to an assistance agency.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 8 Data
not to be sent on-line




Data is not to be transferred between agencies in the data matching program
by on-line computer connections.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 9 Length
of data matching cycle




(1) A data matching cycle is to be completed no later than 2 months after
it began.

(2) Step 5 in a data matching cycle is to be completed no later than 7 days
after it began.

(2A) The following times do not count for the purposes of subsection (2):

(a) any time during which the cycle is interrupted by a computer
malfunction;

(b) any time during which the cycle is interrupted by industrial action.

(3) Step 6 in a data matching cycle is to be completed within 7 days after
the completion of Step 5.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 10 Source
agencies may use results of data program




(1) Subject to subsection (2) and section 11, a source agency may take
action on the basis of information received by it under Step 1, 4 or 6 of a
data matching cycle to:

(a) in the case of an assistance agency:

(ia) inform a person that he or she may be entitled to personal assistance;
or

(ib) grant a claim for personal assistance; or

(i) cancel or suspend personal assistance being given to a person; or

(ii) reject a claim for personal assistance; or

(iii) change the rate or amount of personal assistance being given to, or
claimed by, a person; or

(iv) recover an overpayment of personal assistance; or

(v) correct the personal identity data it holds in relation to personal
assistance that is being given to, has been given to, or claimed by, a person;
or

(b) in the case of the tax agency:

(i) issue an assessment or an amended assessment of tax; or

(ii) correct the personal identity data it holds in relation to a person;
or

(c) investigate the possible commission of an offence.

(1A) If the source agency is an assistance agency, then for the purposes of
investigating further a discrepancy indicated in a data matching cycle under
section 7, the source agency may quote a person's tax file number to the tax
agency.

(2) Where a source agency receives particular information under Step 1, 4
or 6 of a data matching cycle, the agency must destroy that particular
information within 90 days of its receipt unless, within those days:

(a) the agency has considered that particular information and made a
decision:

(i) to take action allowed by subsection (1) on the basis of that
particular information; or

(ii) to carry out an investigation of the need to take action allowed by
subsection (1) on the basis of that particular information; or

(b) the agency has, by using sampling procedures, identified that
particular information as information that will form the basis for the agency:

(i) to take action allowed by subsection (1) on the basis of that
particular information; or

(ii) to carry out an investigation of the need to take action allowed by
subsection (1) on the basis of that particular information.

(3) Subject to subsection (3A), a source agency must commence any action in
relation to information it receives under subsection (1) within 12 months from
the date that it receives the information from the matching agency.

(3A) The Secretary to an assistance agency that is a Department, the CEO,
the Commissioner of Taxation or a Deputy Commissioner of Taxation may grant an
extension or extensions of time for up to 12 months each of the 12 month
period referred to in subsection (3).

(3B) The power to grant an extension or extensions of time referred to in
subsection (3A) must not, despite any other law, be delegated.

(4) After the completion of action taken in accordance with subsection (1),
a source agency must not retain any information obtained in the course of such
action in a separate permanent register of individuals.

(5) In this section:

"sampling procedures" means sampling procedures established by the source agency
in consultation with the Privacy Commissioner.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 11 Notice
of proposed action




(1) 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.

(1A) 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.

(1B) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(5A) 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.

(6) 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.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 12
Guidelines relating to privacy




(1) The matching agency and the source agencies are to comply with the
interim guidelines set out in the Schedule until guidelines under subsection
(2) come into force and, when those guidelines come into force, those agencies
are to comply with those guidelines.

(2) The Privacy Commissioner must, by notice in writing, issue guidelines
relating to the matching of data under this Act on or before 30 September 1991
and thereafter may, from time to time, issue further guidelines to replace any
existing guidelines.

(2A) In addition to the requirement that the matching agency and each
source agency table a comprehensive report in both Houses of Parliament
eighteen months after the commencement of the first data matching cycle (as
required by Guideline 12 of the Guidelines issued by the Privacy Commissioner
on 27 September 1991), the matching agency and each source agency must prepare
and present for tabling in each House of the Parliament further comprehensive
reports including references to all the matters identified in Guideline 12 of
the Privacy Commissioner's Guidelines:

(a) by the end of October 1994; and

(b) by the end of October 1995.

(2B) After the end of each financial year, each agency must give the
Privacy Commissioner and cause to be laid before each House of the Parliament
a report including the matters relating to the data-matching program carried
out during the financial year:

(a) that are specified in paragraphs 9(i) and 9(vi) of the guidelines
issued by the Privacy Commissioner on 31 October 1994; or

(b) if the guidelines described in paragraph (a) are replaced--that are
specified for the purposes of this subsection in the guidelines issued by the
Privacy Commissioner as in force from time to time.

(2C) After the 3-year period ending on 30 June 1998, and after each
successive 3-year period, each agency must give the Minister responsible for
the agency a report for presentation to the Parliament including all the
details relating to the data-matching program carried out during the period:

(a) that are specified in guideline 12 of the guidelines issued by the
Privacy Commissioner on 31 October 1994; or

(b) if the guidelines described in paragraph (a) are replaced--that are
specified for the purposes of this subsection in the guidelines issued by the
Privacy Commissioner as in force from time to time.

Note: Section 34C of the Acts Interpretation Act 1901 sets time limits for
giving reports to Ministers and for presentation of reports to the Parliament.

(3) The Privacy Commissioner must report to the Parliament any failure to
issue guidelines in accordance with subsection (2) within 15 sitting days of
30 September 1991.

(4) Guidelines under subsection (2) are disallowable instruments for the
purposes of section 46A of the Acts Interpretation Act 1901 .

(5) Section 46A of the Acts Interpretation Act 1901 applies to guidelines
issued under subsection (2) as if the following paragraph were inserted after
paragraph (1)(a) of that section:

"(aa) section 48 applies as if paragraph 48(1)(b) were omitted and the
following paragraph substituted:

(b) shall, subject to this section, take effect from:

(i) the first day on which the guidelines are no longer liable to be
disallowed; or

(ii) if the guidelines make provision for their commencement after that
day--in accordance with that provision.".






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 13
Investigations of breaches of privacy




(1) In this section:

"Commissioner" means the Privacy Commissioner.

(2) The Commissioner may investigate any act or practice which might be a
breach of this Act or the guidelines in the Schedule.

(3) Where the Commissioner finds that an investigated act or investigated
practice of the matching agency or a source agency was in breach of this Act
or the guidelines, the Commissioner and the agency must endeavour to make
arrangements satisfactory to the Commissioner in relation to the act or
practice.

(4) Where the Commissioner finds that an act, or practice, investigated was
in breach of this Act or the guidelines and arrangements have not been made
under subsection (3) or the Commissioner considers a report under this
subsection appropriate in all the circumstances, the Commissioner:

(a) must make a report to the Minister about the act or practice; and

(b) must set out in the report the Commissioner's findings and the reasons
for those findings; and

(c) may include in the report any recommendations by the Commissioner for
preventing repetition of the act or a continuation of the practice; and

(d) may include in the report any recommendation by the Commissioner for
either or both of the following:

(i) the payment of compensation in respect of a person who has suffered
loss or damage as a result of the act or practice; or

(ii) the taking of other action to remedy or reduce loss or damage suffered
by a person as a result of the act or practice; and

(e) must serve a copy of the report on the matching agency, any source
agency concerned in the act or practice and the Minister responsible for such
a source agency; and

(f) may serve a copy of the report on any person affected by the act or
practice.

(5) Where, at the end of 60 days after a copy of a report about an act or
practice was served under subsection (4), the Commissioner is not satisfied
that reasonable steps have been taken to prevent a repetition of the act or a
continuation of the practice, the Commissioner must give to the Minister a
further report that:

(a) incorporates the earlier report and any background information that the
Commissioner has received from an agency in response to the earlier report;
and

(b) states whether, to the knowledge of the Commissioner, any action has
been taken as a result of the findings and recommendations (if any) set out in
the earlier report, and if so, the nature of that action; and

(c) states why the Commissioner is not satisfied that reasonable steps have
been taken to prevent a repetition of the act or a continuation of the
practice;

and, where the second report relates to an agency other than an agency
administered by the Minister, must give a copy of the report to the Minister
responsible for the agency.

(6) The Minister is to cause a copy of the report given under subsection
(5) to be laid before each House of the Parliament within 15 sitting days of
that House, after the report is received by the Minister.

(7) In conducting an investigation under this section, the Commissioner has
all the powers of investigation that he or she has under Part 5 and section 99
of the Privacy Act 1988 .

(8) Nothing in this section or in any other provision of this Act limits
the rights of persons under the Privacy Act 1988 to complain to the
Commissioner about interference with privacy.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 14
Complaints of breaches of privacy




(1) A breach of Part 2 of this Act or a breach of the guidelines referred
to in section 12 constitutes an act or practice involving interference with
the privacy of an individual for the purposes of section 13 of the Privacy Act
1988 .

(2) An individual may complain to the Privacy Commissioner about an act or
practice in relation to the operation of this Act which may be an interference
with the privacy of the individual.

(3) In the event of a complaint being made by an individual, it shall be
dealt with in accordance with the provisions of Part V of the Privacy Act 1988
, which shall apply mutatis mutandis to this Act.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 15
Confidentiality




(1) An officer of an agency who has information only because of performing
functions or duties under this Act, must not make a record of, or disclose,
any of the information except:

(a) in the course of carrying out functions and duties under this Act; or

(b) with the consent of the person to whom the information relates.

Penalty: Imprisonment for 2 years.

(2) Where:

(a) an officer of a source agency has information because of Step 1, 4 or 6
in a data matching cycle; and

(b) there is a law that relates to the recording or disclosure by the
officer of information obtained by the officer (however the law is expressed);

that law applies to the information referred to in paragraph (a).

(3) A law referred to in subsection (2) does not prevent the giving of a
notice under section 11.

(4) For the purposes of this section, the Commissioner of Taxation is an
officer of the tax agency.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 15A
Appropriation




Payments of any personal assistance made because of the operation of
subsection (11)(1) must be made out of the Consolidated Revenue Fund, which is
appropriated accordingly.






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - Part
3--Amendments of the Privacy Act 1988




(sections 16-20) [published separately]






DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 21
Cessation of operation of Act




Parts 1 and 2 of this Act, unless sooner repealed, shall cease to be in
force on and from 22 January 1999.










DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990
-SCHEDULE--DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) GUIDELINES [see
Note 3]




Section 12

Scope of Operation

1. These Guidelines apply to, and only to, the matching program referred to
in the Data-matching Program (Assistance and Tax) Act 1990 ("the Act" ).

Definitions

2.1 Any term used in these Guidelines has:

(i) where it is defined in the Act, that meaning; or

(ii) where it is not defined in the Act but is defined in the Privacy Act
1988 , that meaning.

2.2 In addition the following terms used in these Guidelines have the
following meanings:

(a)"Program" refers to the data matching program as defined in the Act.

(b)"Discrepancy" refers to a result of the program which warrants further action by
any relevant source agency for the purposes of giving effect to the program.

(c)"action" refers to the actions set out in section 10 of the Act, and in the case
of the Tax agency includes requesting a taxpayer to lodge a return.

(d)"Dispute" refers to any situation where an individual disputes the accuracy of
information which forms the basis of a discrepancy and continues to insist his
or her view is correct.

(e)"Matches undertaken" refers to the total number of records received by the
matching agency from assistance agencies after they have been separated into
individual records for clients, partners, children, parents, maiden names and
aliases.

Basis of Program

3.1 A program protocol must be maintained by the matching agency in
consultation with the source agencies and must:

(i) identify the matching agency and the source agencies;

(ii) in the case of each source agency, set out the legal basis for any
collection, use or disclosure of personal information involved in the program;

(iii) outline the objectives of the program, the procedures to be employed,
the nature and frequency of the matching covered by the program, and the
justifications for the program;

(iv) explain what methods other than data-matching were available and why
they were rejected;

(v) detail any cost/benefit analysis or other measures of effectiveness
which were taken into account in deciding to initiate the program;

(vi) outline the technical controls proposed to ensure data quality,
integrity and security in the conduct of the program;

(vii) provide an explanation for any use of identification numbers and, in
particular, the tax file numbers;

(viii) outline the nature of the action proposed to be taken in relation to
the results of the program including the pro formas of any letters to be used
by source agencies when providing notice under section 11 of the Act;

(ix) indicate what form of notice, if any, of the proposed activities in
relation to their personal information has been given or is intended to be
given to affected individuals; and

(x) specify any time-limits on the conduct of the program.

The Program Protocol must be filed with the Privacy Commissioner and be
made available for public inspection unless the Privacy Commissioner is
satisfied that its availability would be or would be likely to be contrary to
the public interest (e.g. by prejudicing the integrity of legitimate
investigative methods).

3.2 Any amendments to the Program Protocol must be approved by the Privacy
Commissioner, filed with him or her and made available for public inspection.

3.3 Agencies must comply with the Program Protocol.

3.4 Assistance agencies must take all reasonable steps to ensure that their
clients are informed that a Program Protocol which outlines the nature and
purposes of the data matching program is available from the Privacy
Commissioner.

Technical Standards in relation to data quality, integrity and security

4.1 Technical Standards Report : Detailed technical standards must be
established and maintained by the matching agency to govern the conduct of the
program. They should deal with the following matters:

(i) integrity of data supplied by source agencies, referring in particular
to: key terms and their definition; relevance, timeliness and completeness of
data items;

(ii) matching techniques, referring in particular to: the matching
algorithms, business rules, any use of identification numbers especially tax
file numbers, the nature of the matters being sought to be identified by the
matching process, the relevant data definitions and the procedure for
recognising matches;

(iii) controls being employed to ensure the continued integrity of the
program including the procedures that have been established to confirm the
validity of matching results;

(iv) security features included within the program to minimise and audit
access to personal information.

4.2 These matters should be dealt with in a Technical Standards Report to
be held by the matching agency with copies held by the source agencies and
filed with the Privacy Commissioner. Any variations to the technical standards
should be the subject of a Variation Report developed in consultation with
source agencies and filed with the Privacy Commissioner.

4.3 The Privacy Commissioner has the power to require that the content of
the Technical Standards Reports be varied. Non-compliance with the variations
will be taken as a breach of the Guidelines and be subject to investigation in
accordance with section 13 of the Act.

4.4 Agencies must comply with the Technical Standards Report.

Safeguards for individuals affected by the results of the program

Fairness

5.1 The source agencies must establish reasonable procedures for confirming
the validity of results before relying on them as a basis for administrative
action against an individual, unless there are reasonable grounds to believe
that such results are not likely to be in error. In forming that view, regard
is to be had to the consistency in content and context of data being matched.

5.2 Where such confirmation procedures do not take the form of checking the
results against the source data but instead involve direct communication with
the affected individual, the source agency shall notify the affected
individual that no check has been made against the records which formed the
basis for the data supplied for the program. The notification must include
(either in the letter or by way of an attachment) an explanation of the
procedures that are involved in the examination of a discrepancy as well as
the rights of complaint under the Privacy Act 1988 .

5.3 If there is a dispute as to the accuracy of the data which the source
agency does not concede, it must inform the individual of the rights of
complaint conferred by the Privacy Act 1988 . Any further action taken by the
agency must, unless otherwise provided by law, not interfere with an
individual's opportunity to exercise any rights of appeal or review.

5.4 Wherever data supplied by a person prior to 1 January 1991, is to be
used, or is likely to be used, in a data matching program, the person who has
supplied the data shall be notified in writing by the relevant assistance
agency either before the data is first used or as soon as practicable
thereafter that the data is likely to be used for this purpose.

5.5 Written records made in accordance with section 11(5A) of the Act must
be retained on or linked to the individual's file.

Record Controls

6.1 No Discrepancy : Personal information from source agencies used in a
matching cycle that does not lead to a discrepancy must be destroyed by the
matching agency as soon as practicable after the beginning of Step 5 in the
cycle. In any case, destruction of the information must not occur later than
24 hours after the end of Step 5 of the cycle unless additional time is
required because of a computer malfunction or industrial action.

6.2 Discrepancy : In cases where a discrepancy occurs as a result of Steps
1, 4 and 5 in a data matching cycle, the results must be supplied to the
relevant source agency within 7 days of completion of the relevant step.
Source agencies must deal with the results in accordance with section 10 of
the Act. If, during the period referred to in that section or at any later
time, a decision not to take further action is made, wherever practicable the
information must be destroyed within 14 days.

6.3 A source agency may refer a discrepancy to another source agency for
action in accordance with section 10 of the Act. Subject to section 10(3A) of
the Act the agency receiving the discrepancy should commence any action within
12 months from the date it received the discrepancy.

6.4 On final completion of the action commenced in accordance with section
10(1) of the Act, all information received from the matching agency which gave
rise to such action is to be destroyed.

6.5 For the purposes of this guideline"final completion of the action" means:

(i) where the case is under the control of the Australian Federal Police
and is proceeding to the satisfaction of the source agency--when all
investigation action, legal proceedings and repayment of debts due to the
Commonwealth are finalised;

(ii) where the case is under the control of the Director of Public
Prosecutions and is proceeding to the satisfaction of the source agency--when
all legal proceedings and repayment of debts due to the Commonwealth are
finalised;

(iii) where a debt due to the Commonwealth remains outstanding and action
is being taken to recover it--when the debt is fully recovered, waived or
written off;

(iv) where the tax agency has issued an assessment or an amended
assessment--90 days after the person's rights of appeal under the Income Tax
Assessment Act 1936 have expired; and

(v) in all other situations, within twelve months from the date of
commencement of action in accordance with section 10(1).

No New Databank

7.1 Subject to paragraph 7.2 below, source agencies must not permit the
information used in the program to be linked or merged in such a way that a
new separate permanent register (or databank) of information is created about
any, or all of the individuals whose information has been subject to the
program.

7.2 Paragraph 7.1 does not prevent a source agency from maintaining a
register of individuals in respect of whom further inquiries are warranted
following the decision required by section 10 of the Act.

7.3 After the completion of the action in relation to an individual that is
taken in accordance with section 10, the source agency must delete any
information that relates to that action from any register of the type
described in paragraph 7.2.

7.4 Paragraph 7.1 does not prevent the creation of a register kept for the
purpose of excluding individuals from being selected from investigation. Such
a register should contain the minimum amount of information for this purpose.

Reports and Monitoring by the Privacy Commissioner

8. The Privacy Commissioner is to be responsible for monitoring the
compliance with these Guidelines and giving advice to the relevant matching
and source agencies as to their responsibilities under the Guidelines.

9. The matching and source agencies must report to the Privacy Commissioner
on a periodic basis as agreed with the Privacy Commissioner. The Commissioner
may require an agency to report on any relevant matter, including any of the
following matters:

(i) actual costs and benefits flowing from the program;

(ii) any non-financial factors that are considered relevant;

(iii) difficulties in the operation of the program and how these have been
overcome;

(iv) the extent to which internal audits or other forms of assessment have
been undertaken by agencies and their outcome;

(v) examples of circumstances in which the giving of notice under section
11 would prejudice the effectiveness of an investigation into the possible
commission of an offence; and

(vi) such other matters as: the total number of matches undertaken, the
proportion of matches that result in discrepancies, the number proportion of
discrepancies which resulted in a notice under section 11 of the Act being
sent, the number and proportion of discrepancies which resulted in action
being taken, the number of cases in which action proceeded despite a dispute
as to the accuracy of the data, the number and the proportion of discrepancies
which did not proceed to action after the individual was contacted, the number
of cases where an overpayment was identified, the number of cases where
recovery action was initiated and the number of cases where the debt was fully
recovered.

10.1 The Privacy Commissioner must include in his annual report an
assessment of the extent of the program's compliance with the Act, these
Guidelines and the Privacy Act 1988 ; and to that end, may exercise any of the
powers as to investigation and audit contained in the Privacy Act 1988 .

10.2 Agencies must report their data matching activities under this Act in
their annual entry for the Personal Information Digest in a form to be
specified by the Privacy Commissioner.

11. These Guidelines are additional to provisions of the Privacy Act 1988
including the Information Privacy Principles.

12. As required by section 12(2A) of the Act the matching agency and each
source agency must table a comprehensive report in both Houses of Parliament.
These reports are to include all of the following details:

(i) actual cost and benefits flowing from the program;

(ii) any non-financial factors that are considered relevant;

(iii) difficulties in the operation of the program and how these have been
overcome;

(iv) the extent to which internal audits or other forms of assessment have
been undertaken by agencies and their outcome; and

(v) such other matters as: the total number of matches undertaken, the
number and proportion of matches that result in discrepancies, the number and
proportion of discrepancies which resulted in a notice under section 11 of the
Act being sent, the number and proportion of discrepancies which resulted in
action being taken, the number of cases in which action proceeded despite a
dispute as to the accuracy of the data, the number and proportion of
discrepancies which did not proceed to action after the individual was
contacted, the number of cases where an overpayment was identified, the number
of cases where recovery action was initiated and the number of cases where the
debt was fully recovered.










DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 -NOTES



1. The Data-matching Program (Assistance and Tax) Act 1990 as shown in this
reprint comprises Act No. 20, 1991 amended as indicated in the Tables below.

The Data-matching Program (Assistance and Tax) Act 1990 was amended by
notice given under subsection 12(2) of the Act and published in the
Commonwealth of Australia Gazette. [ see Note 3]

Table of Acts







Act


Number
and year


Date
of Assent


Date of commencement


Application, saving or transitional provisions










D ata-matching Program (Assistance and Tax) Act 1990


20, 1991


23 Jan 1991


23 Jan 1991: ( a )



Social Security Legislation Amendment Act (No. 2) 1991


115, 1991


27 June 1991


S. 39: ( b )


--


Social Security Legislation Amendment Act (No. 3) 1991


175, 1991


25 Nov 1991


S. 106 (Schedule [Part 1]): 12 Nov 1991 ( c )


--


Social Security Legislation Amendment Act (No. 4) 1991


194, 1991


13 Dec 1991


S. 74 (Schedule 5 [Part 1]): Royal Assent ( d )


--


Social Security Legislation Amendment Act 1992


81, 1992


30 June 1992


S. 117 (Schedule 2 [Part 1]): Royal Assent ( e )
Schedule 2 (Part 6): 1 July 1992 ( e )


--


as amended by






Statute Law Revision Act 1996


43, 1996


25 Oct 1996


Schedule 3 (item 53): 30 June 1992 ( f )


--


Student Assistance Amendment Act 1992


138, 1992


19 Nov 1992


Ss. 31-43: 1 Jan 1993
Remainder: Royal Assent


--


Data-matching Program (Assistance and Tax) Amendment Act 1992


205, 1992


21 Dec 1992


S. 7: 22 Jan 1993
Remainder: Royal Assent


--


Social Security Legislation Amendment Act (No. 2) 1992


229, 1992


24 Dec 1992


Schedule 2 (Part 2): 1 Jan 1993 ( g )


--


Social Security (Budget and Other Measures) Legislation Amendment Act 1993


121, 1993


24 Dec 1993


S. 6 (Schedule 1 [Part 2]): 20 Mar 1994 ( h )
Part 3 (ss. 90-96): Royal Assent ( h )


--


Social Security (Home Child Care and Partner Allowances) Legislation
Amendment Act 1994


55, 1994


7 Apr 1994


Part 2 (ss. 3, 4): 29 Sept 1994
Part 3 (ss. 5, 6): 20 Sept 1994
Remainder: Royal Assent


--


Social Security Legislation Amendment Act (No. 2) 1994


109, 1994


12 July 1994


Part 3 (ss. 54, 55): 1 July 1994 ( i )


--


Veterans' Affairs (1994-95 Budget Measures) Legislation Amendment Act (No.
2) 1994


164, 1994


16 Dec 1994


Part 4 (s. 60): Royal Assent ( j )


--


Social Security (Parenting Allowance and Other Measures) Legislation
Amendment Act 1994


174, 1994


16 Dec 1994


S. 3(2) (item 158): 1 July 1995 ( k )
S. 6(2) (items 37, 43): 1 Jan 1995 ( k)


--


Student Assistance (Youth Training Allowance--Transitional Provisions and
Consequential Amendments) Act 1994


184, 1994


23 Dec 1994


1 Jan 1995 ( l )


--


Social Security Legislation Amendment Act (No. 1) 1995


104, 1995


29 Sept 1995


Schedule 18 (items 1-3): Royal Assent ( m )


--


Social Security (Non-Budget Measures) Legislation Amendment Act 1995


105, 1995


29 Sept 1995


Part 4 (ss. 54-58): Royal Assent ( n )


Ss. 55 and 58


Social Security Legislation Amendment (Family Measures) Act 1995


106, 1995


29 Sept 1995


S. 3(2): 1 Feb 1996 ( o )


--


Social Security Legislation Amendment (Carer Pension and Other Measures)
Act 1995


143, 1995


12 Dec 1995


Schedule 2 (items 3-10): Royal Assent ( p )
Schedule 2 (items 11-13): 1 Jan 1996 ( p )


--


Statute Law Revision Act 1996


43, 1996


25 Oct 1996


Schedule 2 (item 48): ( q )


--


Social Security Legislation Amendment (Budget and Other Measures) Act 1996


84, 1996


23 Dec 1996


Schedule 2 (item 11): 1 July 1997 ( r )


--


Social Security Legislation Amendment (Newly Arrived Resident's Waiting
Periods and Other Measures) Act 1997


5, 1997


4 Mar 1997


Schedule 3 (items 1, 2): 30 June 1996 ( s )


--


Commonwealth Services Delivery Agency (Consequential Amendments) Act 1997


29, 1997


17 Apr 1997


1 July 1997 ( see s. 2)


--


Income Tax (Consequential Amendments) Act 1997


39, 1997


17 Apr 1997


1 July 1997


--


Social Security Legislation Amendment (Work for the Dole) Act 1997


109, 1997


7 July 1997


7 July 1997


--


( a ) Section 21 of the Data-matching Program (Assistance and Tax) Act 1990
provides as follows:

"21. Parts 1 and 2 of this Act, unless sooner repealed, shall cease to be
in force on and from 22 January 1996."

( b ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by section 39 only of the Social Security Legislation Amendment Act (No. 2)
1991 , subsection 2(4) of which provides as follows:

"(4) Part 4 commences immediately after the commencement of Part 3."

Part 3 commenced on 1 July 1991.

( c ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by section 106 (Schedule [Part 1]) only of the Social Security Legislation
Amendment Act (No. 3) 1991 , subsection 2(3) of which provides as follows:

"(3) Subject to subsections (2), (4), (5) and (6), Part 5 commences, or is
taken to have commenced, on 12 November 1991."

( d ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by section 74 (Schedule 5 [Part 1]) only of the Social Security Legislation
Amendment Act (No. 4) 1991 , paragraph 2(1)(h) of which provides as follows:

"(1) The following provisions commence on the day on which this Act
receives the Royal Assent:

(h) Part 1 of Schedule 5;"

( e ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by section 117 (Schedule 2 [Parts 1 and 6]) only of the Social Security
Legislation Amendment Act 1992 , paragraphs 2(1)(g) and (14)(c) of which
provide as follows:

"(1) The following provisions commence on the day on which this Act
receives the Royal Assent:

(g) Part 1 of Schedule 1 and Part 1 of Schedule 2;

"(14) The following provisions commence on 1 July 1992:

(c) Part 8 of Schedule 1 and Part 6 of Schedule 2."

( f ) The Social Security Legislation Amendment Act 1992 was amended by
Schedule 3 (item 53) only of the Statute Law Revision Act 1996 , subsection
2(3) of which provides as follows:

"(3) Each item in Schedule 3 is taken to have commenced when the Act
containing the item received the Royal Assent."

( g ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 2 (Part 2) only of the Social Security Legislation Amendment Act
(No. 2) 1992 , subsection 2(21)(d) of which provides as follows:

"(21) The following provisions commence, or are taken to have commenced, on
1 January 1993, immediately after the commencement of the Social Security
(Family Payment) Amendment Act 1992 :

(d) Parts 2 and 3 of Schedule 2;"

( h ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by section 6 (Schedule 1 [Part 2]) and Part 3 (sections 90-96) only of the
Social Security (Budget and Other Measures) Legislation Amendment Act 1993 ,
subsections 2(1)(d), (2) and (8)(a) of which provide as follows:

"(1) The following provisions commence on the day on which this Act
receives the Royal Assent:

(d) Division 1 of Part 3.

"(2) Subject to subsection (3), Division 2 of Part 3 commences on the day
on which this Act receives the Royal Assent.

"(8) The following provisions commence, or are taken to have commenced, on
20 March 1994:

(a) Division 2 of Part 2 and Schedule 1;"

( i ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Part 3 (sections 54 and 55) only of the Social Security Legislation
Amendment Act (No. 2) 1994 , subsection 2(3) of which provides as follows:

"(3) Divisions 2, 8 and 11 of Part 2, Part 3, Part 4 (other than paragraph
57(a)) commence on 1 July 1994."

( j ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Part 4 (section 60) only of the Veterans' Affairs (1994-95 Budget Measures)
Legislation Amendment Act (No. 2) 1994 , subsection 2(1) of which provides as
follows:

"(1) Part 1, Divisions 1 and 11 of Part 2 and Parts 3 and 4 commence on the
day on which this Act receives the Royal Assent."

( k ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by sections 3(2) (item 158) and 6(2) (items 37 and 43) only of the Social
Security (Parenting Allowance and Other Measures) Legislation Amendment Act
1994 , subsections 2(1) and (5) of which provide as follows:

"(1) Subject to this section, this Act commences on 1 July 1995.

"(5) Paragraph 6(1)(b), subsection 6(2), sections 14 and 15 and Parts 2 and
3 of Schedule 4 commence on 1 January 1995."

( l ) Section 2 of the Data-matching Program (Assistance and Tax) Act 1990
provides as follows:

2. This Act commences on 1 January 1995 immediately after the commencement
of the Student Assistance (Youth Training Allowance) Amendment Act 1994. "

( m ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 18 (items 1-3) only of the Social Security Legislation Amendment
Act (No. 1) 1995 , subsection 2(1) of which provides as follows:

"(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent."

( n ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Part 4 (sections 54-58) only of the Social Security (Non-Budget Measures)
Legislation Amendment Act 1995 , subsection 2(1) of which provides as follows:

"(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent."

( o ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by subsection 3(2) only of the Social Security Legislation Amendment (Family
Measures) Act 1995 , subsection 2(2) of which provides as follows:

"(2) Schedules 1, 5 and 6 commence on 1 February 1996."

( p ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 2 (items 3-13) only of the Social Security Legislation Amendment
(Carer Pension and Other Measures) Act 1995 , subsections 2(1) and (3)(a) of
which provide as follows:

"(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.

"(3) The following provisions commence on 1 January 1996:

(a) Parts 1 and 3 of Schedule 2;"

( q ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 2 (item 48) only of the Statute Law Revision Act 1996 , subsection
2(2) of which provides as follows:

"(2) Each item in Schedule 2 commences or is taken to have commenced (as
the case requires) at the time specified in the note at the end of the item."

Item 48 is taken to have commenced immediately after the commencement of
Schedule 3 of the Social Security Legislation Amendment Act (No. 2) 1991.

Schedule 3 commenced immediately after the commencement of Part 3.

Part 3 commenced immediately after the commencement of the Social Security
(Rewrite) Amendment Act 1991 and the Social Security Act 1991 .

The Social Security (Rewrite) Amendment Act 1991 and the Social Security
Act 1991 came into operation on 1 July 1991.

( r ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 2 (item 11) only of the Social Security Legislation Amendment
(Budget and Other Measures) Act 1996 , subsection 2(4) of which provides as
follows:

"(4) Schedules 1, 2, 14, 15 and 16 commence on 1 July 1997."

( s ) The Data-matching Program (Assistance and Tax) Act 1990 was amended
by Schedule 3 (items 1 and 2) only of the Social Security Legislation
Amendment (Newly Arrived Resident's Waiting Periods and Other Measures) Act
1997 , subsection 2(2) of which provides as follows:

"(2) Schedule 3 is taken to have commenced on 30 June 1996."

Table of Amendments







ad. = added or inserted am. = amended rep. = repealed rs. = repealed and
substituted










Provision affected


How affected


S. 3


am. Nos. 115, 175 and 194, 1991; Nos. 81, 138 and 229, 1992; No. 121, 1993;
Nos. 55, 109, 164, 174 and 184, 1994; Nos. 104, 105, 106 and 143, 1995; Nos.
43 and 84, 1996; Nos. 29, 39 and 109, 1997


S. 3A


ad. No. 29, 1997


S. 4


am. No. 29, 1997


S. 7


am. Nos. 81 and 205, 1992; No. 121, 1993; Nos. 105 and 143, 1995; No. 5,
1997


S. 9


am. No. 205, 1992


S. 10


am. No. 81, 1992; No. 121, 1993; No. 29, 1997


S. 11


am. Nos. 81 and 205, 1992


S. 12


am. No. 205, 1992; No. 121, 1993; No. 143, 1995


S. 15A


ad. No. 121, 1993


S. 21


am. No. 205, 1992; No. 121, 1993



rs. No. 143, 1995


2. S. 3--Section 117 (Schedule 2 [Part 1]) of the Social Security
Legislation Amendment Act 1992 provides as follows:

[NOTE] Section 3 (definition of"personal assistance" )

"Omit `and, in relation to a person, means personal assistance given to, or
claimed by a person', substitute:

`and, in relation to a person, means:

(e) personal assistance that is being given to, has been given to, or
claimed by, the person; or

(f) personal assistance given to a person that has been suspended,
cancelled or terminated;'."

[NOTE]: Schedule 3 (item 53) of the"Statute Law Revision Act 1996" provides as follows:

Omit "a person" (second occurring), substitute "the person".

The proposed amendments were misdescribed and are not incorporated in this
reprint.

3. Schedule--The interim guidelines contained in the Schedule were replaced
by a new set of Data-matching Program (Assistance and Tax) Guidelines. The new
Guidelines which came into effect on 14 April 1997 are contained in this
reprint.