Senate debates

Thursday, 9 February 2012

Questions on Notice

Taxation (Question No. 1469)

Photo of Mark ArbibMark Arbib (NSW, Australian Labor Party, Minister for Sport) Share this | Hansard source

The Minister for Human Services has provided the following answer to the honourable senator's question:

(1) Disclosure of TFN information by the Commissioner of Taxation to the Child Support Registrar is authorised under the Taxation Administration Act 1953 and the Income Tax Assessment Act 1936. Requests to the Commissioner for TFN information by the Registrar are made through agreed channels by authorised officers. Arrangements for the provision of ATO information to the Child Support Registrar, including those relating to security, privacy and confidentiality, are managed through a formal agreement established under the Head Memorandum of Understanding between the two agencies. The agreement specifies the kinds of information the Registrar will request the Commissioner to provide on a regular basis to support child support administration, outlines the processes through which the information will be provided, and also describes arrangements for non-standard or irregular requests for information.

(2) CSA does not keep records of the method by which a customer's TFN is obtained.

(3) Yes.

(4) No.

(5) No.

(6) If a statement is provided, pursuant to section 16B(4) or (5) of the Registration and Collection Act, this record would be kept by CSA. Section 150C of the Assessment Act was repealed by the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further Election Commitments and Other Measures) Bill 2011.

(7) Yes. CSA staff obtain TFN information by directly accessing Tax Office systems. This differs from the way other agencies gain TFN information. The circumstances in which the Commissioner of Taxation may release TFN information to other Commonwealth officers is very limited. Where a person indicates in a TFN application form that they need a TFN to give to Centrelink or to the Department of Veterans' Affairs, the ATO will send the person's TFN to the relevant agency if the person has authorised the ATO to do so. The taxation legislation authorises disclosure of TFN information by the Commissioner to facilitate the administration of specific aspects of social security and higher education legislation. There is no regular provision of TFN information to other agencies for those purposes. Requests for TFN information are assessed to determine whether the release of TFN information is authorised under relevant legislative provisions.

Comments

No comments