Document ID: chunk:federal_register_of_legislation:F2021L00712:body:0:p1
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Data-matching Program (Assistance and Tax) Rules 2021

       1. Under section 12(2) of the Data-matching Program (Assistance and Tax)
          Act 1990 (Cth), I issue the attached Rules.
    2. These Rules will repeal the Data-Matching Program (Assistance and Tax) Act 1990 - Guidelines issued on 31 October 1994.

       3. The Rules will come into force on the first day on which the
          Rules are no longer liable to be disallowed by Parliament i.e. once 15 sitting days have expired in both Houses after tabling.
ANGELENE FALK
Australian Information Commissioner
Privacy Commissioner

  Dated   8 June 2021

Contents

        Part 1 – Preliminary

        1. Name

        2. Commencement

        3. Authority

        4. Repeal

        5. Definitions

        6. Scope of Operation

        Part 2 – Program protocols

        7. Matching agency must maintain a program protocol

        8. Public inspection of program protocols

        9. Compliance with program protocol

        10. Amendments to program protocol

        Part 3 – Technical standards

        11. Matching agency must maintain a technical standards report

        12. Compliance with technical standards report

        13. Variation of the technical standards report

        Part 4 – Safeguards for affected individuals

        14. Confirming validity of matches

        15. Notifying individuals

        16. Destruction of data where no discrepancy produced

        17. Management and destruction of data where discrepancy produced

        18. No new registers, data sets or databases to be created

        Part 5 – Compliance and reporting

        19. Information Commissioner to monitor compliance

        20. Agencies to report to Information Commissioner

        21. Agencies to report to Parliament

        Part 6 – Miscellaneous

        22. Operation of this instrument

Part 1 – Preliminary
      1. Name
    This instrument is the Data-matching Program (Assistance and Tax) Rules 2021.
2.                  Commencement
    This instrument commences on the first day on which this instrument is no longer subject to disallowance.
3.                  Authority
    This instrument is made under subsection 12(2) of the Data-matching Program (Assistance and Tax) Act 1990.
4.                  Repeal
    The Data-Matching Program (Assistance and Tax) Act 1990 - Guidelines (31/10/1994) is repealed.
5.                  Definitions
1)                   Unless stated otherwise, any term used in this instrument has:
              1. where it is defined in the Data-matching Act — that meaning; or
              2. where it is not defined in the Data-matching Act but is defined in the Privacy Act — that meaning.
2)                   In this instrument:
         action refers to the actions set out in section 10 of the Data-matching Act, and in the case of the tax agency includes requesting a taxpayer to lodge a return.
         Data-matching Act means the Data-matching Program (Assistance and Tax) Act 1990.
         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.
         dispute refers to any situation where an individual disputes the accuracy of information which forms the basis of a