Document ID: chunk:federal_register_of_legislation:C2025C00163:section:351a
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 351A
Character Range: 241183–242785

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
 (1) 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:
 (a) the disclosure is to a taxation officer; and
 (b) 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.
 (2) 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
 (3) The collection of personal information about a person is authorised by this Act for the purposes of the Privacy Act 1988 if:
 (a) the personal information is taxation information; and
 (b) the collection is from a taxation officer; and
 (c) the collection is for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme).

Interpretation
 (4) This section does not limit section 351.