Document ID: chunk:federal_register_of_legislation:C2009A00049:clause:3_154b
Version: federal_register_of_legislation:C2009A00049
Segment Type: clause
Provision Reference: sch 3 cl 154B
Character Range: 23897–25121

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.