Document ID: chunk:federal_register_of_legislation:C2020C00125:clause:1_351a
Version: federal_register_of_legislation:C2020C00125
Segment Type: clause
Provision Reference: sch 1 cl 351A
Character Range: 41624–43110

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 the ABSTUDY 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 the ABSTUDY 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 the ABSTUDY 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 the ABSTUDY scheme).

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