data-matching-program-assistance-and-tax-act-1990.pdf, p.1
Compilation information and notes on amendments.
1 July 2026
data-matching-program-assistance-and-tax-act-1990.pdf, p.5
1 Short title
data-matching-program-assistance-and-tax-act-1990.pdf, p.14
Matching agency must receive basic data about persons.
1 Section 1
data-matching-program-assistance-and-tax-act-1990.pdf, p.32
1 July 1997 (s 2)
data-matching-program-assistance-and-tax-act-1990.pdf, p.34
Legislation history for Data-matching Program (Assistance and Tax) Act 1990
1 Oct 2001
data-matching-program-assistance-and-tax-act-1990.pdf, p.36
Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012
1 July 2011 (s 2(1)
data-matching-program-assistance-and-tax-act-1990.pdf, p.37
Classifies the text as a compilation of the Data-matching Program (Assistance and Tax) Act 1990.
data-matching-program-assistance-and-tax-act-1990.pdf, p.18
10 Source agencies may use results of data program
Commencement of Youth Allowance Consolidation Act 2000
10 Dec
Requires temporal relation between July 8, 1999 and the commencement date
Conditional commencement of the amendment machinery
10 Sept
Schedule 2 items 13, 14 and Schedule 3 items 1, 2, 4
10 Mar
Source agencies may take action on the basis of information received under certain conditions.
10(1) Source agencies may use results of data program
Obligation to take action on the basis of information received.
Source agency may quote a person's tax file number to the tax agency.
10(1A) Source agencies may use results of data program
Source agency may quote a person's tax file number.
Destroy particular information within 90 days unless certain conditions are met.
10(2) Source agencies may use results of data program
The timeframe for destruction is 90 days.
Timeframe for destruction of information
The agency must destroy particular information within 90 days.
Unless certain conditions are met, the agency must destroy the information.
The agency may not destroy the information unless certain conditions are met.
Prohibition on destroying information without conditions being met
The agency must take action on the basis of the information.
Mandatory action on basis of information
The agency has considered that particular information and made a decision to take action on the basis of that information.
The agency must investigate the need to take action on the basis of the information.
Investigation required before taking action
The agency has considered that particular information and made a decision to carry out an investigation of the need to take action on the basis of that information.
Source agencies must commence action within 12 months from receiving information.
10(3) Source agencies may use results of data program
Grant extension of time for up to 12 months
10(3A) Source agencies may use results of data program
10(3B) Source agencies may use results of data program
Source agencies must not retain information after completing action.
10(4) Source agencies may use results of data program
data-matching-program-assistance-and-tax-act-1990.pdf, p.15
Matching agency must provide source agency with discrepancy details.
11 Section 11
data-matching-program-assistance-and-tax-act-1990.pdf, p.20
11 Notice of proposed action
Agency must give written notice before taking action.
11(1) Notice of proposed action
11(1A) Notice of proposed action
Agency must provide written notice before or after taking action.
11(1B) Notice of proposed action
Tax agency must give written notice and wait for response before taking action.
11(2) Notice of proposed action
Notice must be given by post to the most recent address of the person known to the agency.
11(3) Notice of proposed action
Exemption from compliance with certain paragraphs when investigation into possible offence is effective
11(4) Notice of proposed action
(4) The assistance agency may take action described in subsection (1) without complying with paragraphs (1)(e) and (f)
Tax agency may take action without complying with certain paragraphs if it prejudices an investigation.
11(5) Notice of proposed action
Written record of response and date of response.
Person receiving oral response must make written record.
11(5A) Notice of proposed action
data-matching-program-assistance-and-tax-act-1990.pdf, p.33
Commencement of Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997
11 Dec
Conditional commencement of Statute Law Revision Act 2015
11 Sept
Requires relation between identifiable temporal intervals for conditional commencement
The matching agency must carry out payment matching.
12 Section 12
data-matching-program-assistance-and-tax-act-1990.pdf, p.22
12 Rules relating to privacy
Agency compliance with rules issued under this section.
12(1) Rules relating to privacy
(1) The matching agency and the source agencies must comply with rules issued under this section.
The Information Commissioner may issue rules relating to the matching of data under this Act.
12(2) Rules relating to privacy
The function is a privacy function for the purposes of the Australian Information Commissioner Act 2010.
12(3) Rules relating to privacy
is a privacy function for the purposes of the Australian Information Commissioner Act 2010.
Function is active during the period of the Act
(3) The function conferred by subsection (2)
Function is used for the purpose of the Act
Function ceases to be active after the period of the Act
Agency must provide report on data-matching program after each financial year.
12(4) Rules relating to privacy
Agency must provide report to Minister on data-matching program
12(5) Rules relating to privacy
Commencement of rules issued under section 12(6) of the Legislation Act 2003
12(6) Rules relating to privacy
Defines temporal intervals for rule commencement
data-matching-program-assistance-and-tax-act-1990.pdf, p.31
12 July
Conditional commencement of statute law revision act
12 Dec
data-matching-program-assistance-and-tax-act-1990.pdf, p.16
Matching agency must match TFN data with matching agency's data.
13 Section 13
data-matching-program-assistance-and-tax-act-1990.pdf, p.23
13 Investigations of breaches of privacy
13(1) Investigations of breaches of privacy
Commissioner may investigate breaches of privacy
13(2) Investigations of breaches of privacy
Commissioner has the power to investigate
Commissioner and agency must make arrangements satisfactory to the Commissioner.
13(3) Investigations of breaches of privacy
Commissioner must make a report to the Minister about an act or practice found to be in breach of the Act.
13(4) Investigations of breaches of privacy
data-matching-program-assistance-and-tax-act-1990.pdf, p.30
Commencement of Social Security Legislation Amendment Act 1992
13 Dec
The matching agency must carry out income matching of persons.
14 Section 14
data-matching-program-assistance-and-tax-act-1990.pdf, p.25
14 Complaints of breaches of privacy
Interference with privacy constitutes an act or practice involving interference with the privacy of an individual.
14(1) Complaints of breaches of privacy
Individuals can complain about privacy breaches.
14(2) Complaints of breaches of privacy
Deals with complaints of breaches of privacy in accordance with the Privacy Act 1988.
14(3) Complaints of breaches of privacy
data-matching-program-assistance-and-tax-act-1990.pdf, p.35
14 July
Source agency must test sample and suggest adjustment if necessary.
14A Section 14A
Matching must be complete before sample destruction.
data-matching-program-assistance-and-tax-act-1990.pdf, p.17
15 Section 15
15 Confidentiality
Officer must not make a record of or disclose information.
15(1) Confidentiality
Exemption from subsection (1) for certain government functions.
15(1A) Confidentiality
(1A) Subsection (1) does not apply if the information is recorded or disclosed:
Conditional commencement of Data-matching Program (Assistance and Tax) Amendment Act 1998
15 July
data-matching-program-assistance-and-tax-act-1990.pdf, p.26
Payment of personal assistance must be made from the Consolidated Revenue Fund.
15A Appropriation
Payment of personal assistance is an obligation.
The payment is a class inclusion of the Consolidated Revenue Fund.
Assistance agencies must receive TFN data from matching agencies.
16 Section 16
Conditional commencement of legislation amendment act
16 Dec
Commencement of transitional provisions and consequential amendments
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 45, 1998
17 Apr
Commencement of Social Security Legislation Amendment (Work for the Dole) Act 109, 1997
17 June
18 June 2015 (s 2(1)
Conditional commencement of Data-matching Program (Assistance and Tax) Amendment Act 1992
19 Nov
Requires a relation between identifiable temporal intervals for conditional commencement
2 Commencement
Matching agency must check TFN data validity.
2 Section 2
20 Nov
data-matching-program-assistance-and-tax-act-1990.pdf, p.38
Conditional commencement on July 1, 2026
20 Feb
Conditional commencement of Social Security Legislation Amendment Act (No. 2) 1992
21 Dec
22 Mar
Conditional commencement of Privacy Amendment (Enhancing Privacy Protection) Act 2012
22 July
Conditional commencement is specified as October 1, 2012
23 Jan 1991
Social Security Legislation Amendment Act (No. 2) 1991
23 Jan 1991 (s 2)
23 Dec
Conditional commencement of Social Security Legislation Amendment (Newly Arrived Resident’s Waiting Periods and Other Measures) Act 1997
23 Mar
24 Dec
Social Security (Home Child Care and Partner Allowances) Legislation Amendment Act 1994
Classifies the legislation as a law with no specific artificial intelligence applications
Classifies the legislation as a law with no specific duties or prohibitions
Classifies the legislation as a law with no specific diffusion applications
Classifies the legislation as a law with no specific relationships to other laws
Classifies the legislation as a law with no specific constraints or rules
Conditional commencement of Family and Community Services Legislation Amendment (Application of Criminal Code) Act 2001
24 Nov
Conditional commencement on 1 Jan 2001 (s 2(2)(c))
Classifies the legal effect as Undertaking
No explicit duty, ban conduct, grant permission, or create a right
Requires ordered or recurring trace for conditional commencement
Social Security Legislation Amendment Act (No. 4) 1991
25 Nov
25 Oct
Conditional commencement of Social Security Legislation Amendment (Budget and Other Measures) Act 1996
25 May
25 Feb
Defines compilation date and act information
Conditional commencement on July 1, 2016
26 May
Commencement of Social Security Legislation Amendment Act (No. 3) 1991
27 June
Conditional commencement of Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006
27 Apr
Requires a relation between identifiable temporal intervals
Mandatory commencement of Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment Act 2008
27 Sept
Social Services and Other Legislation Amendment (Seniors Health Card and Other Measures) Act 2014
27 May
29 Sept
Conditional commencement of Social Security Legislation Amendment (Family Measures) Act 106, 1995
Conditional commencement is Undertaking, not Prohibition
Conditional commencement of Social Security Legislation Amendment (Carer Pension and Other Measures) Act 143, 1995
Chapter 2 of the Criminal Code applies to all offences against this Act.
2A Application of the Criminal Code
Definitions for agency, assistance agency, and assisted person.
3 Interpretation
3 July 2008
Freedom of Information Amendment (Reform) Act 2010
3 July 2008 (s 2(1)
assistance agency means: (b) the Education Department; or (c) the Social Services Department; or (d) the Veterans’ Affairs Department; or (e) the Human Services Department.
agency means: (a) the matching agency; or (b) a source agency.
30 June
31 May
data-matching-program-assistance-and-tax-act-1990.pdf, p.11
Secretary of Social Services Department has power to delegate to certain persons.
3A Directions by Secretary of the Social Services Department
(within the meaning of the Human Services (Centrelink) Act 1997);
...all or any of that Secretary's powers under an Act.
(1) If the Secretary of the Social Services Department delegates to...
data-matching-program-assistance-and-tax-act-1990.pdf, p.12
3B Norfolk Island
data-matching-program-assistance-and-tax-act-1990.pdf, p.13
4 Matching agency
Agency must provide incorrect TFN data to source agency.
4 Section 4
Agency has an obligation to provide incorrect TFN data.
4 Mar 1997
The Secretary of the Social Services Department must ensure data matching.
4(1) Matching agency
Ensure Departmental employees are responsible for data matching.
4(2) Matching agency
Centrelink is to ensure that there are Departmental employees who are responsible for the matching of data under this Act.
Temporal interval of obligation starts with section 3A direction.
(2) While a direction under section 3A is in force, the Chief Executive
Obligation is a type of cognitive action.
Obligation to ensure employees are responsible for data matching.
Temporal interval of obligation has a lower bound.
5 Effect of other Acts
Extract TFN data and identification numbers for personal assistance.
5 Section 5
5(1) Effect of other Acts
Compliance with Privacy Act provisions exempts breach of TFN data or tax-file number information rules.
5(2) Effect of other Acts
Compliance with Privacy Act provisions occurs during the effective period of the exemption
No breach of TFN data or tax-file number information rules
Exemption from breach of TFN data or tax-file number information rules
Officer's actions do not break oath or declaration.
5(3) Effect of other Acts
Officer's actions are in course of carrying out functions.
Data about persons may be transferred and matched between agencies.
6 Matching of data
6 Section 6
Conditional commencement of Family and Community Services (2000 Budget and Related Measures) Act 2000
6 July 2000
Conditional commencement is specified as July 2000 (s 2(1))
Requires an ordered or recurring trace for conditional commencement
7 Steps in data matching cycle
Tax agency must provide specified data to find out information about each person with a tax file number.
7 Section 7
Conditional commencement of Social Security Legislation Amendment Act (No. 2) 1994
7 Apr 1994
Consequential Amendments and Transitional Provisions
7 July 1997
7 Dec 1998
Consequential and Related Measures Act (No. 2) 1999
7 Dec 1998 (s 2)
Tax agency must provide data and identification numbers to matching agency for personal assistance.
8 Section 8
Allowance for data transfer between agencies
8 Data may be sent on-line
Repealed by A New Tax System (Family Assistance) Act (No. 1) 1999
8 Dec 1997
Conditional commencement of Social Security Legislation Amendment (Parenting and Other Measures) Act 1997
8 July 1999
Amendment of Schedule 5 by Family and Community Services Legislation Amendment Act 1999
Tax agency must provide data and identification numbers.
Tax agency may indicate tax file numbers used by unauthorized persons.
8A Section 8A
9 Section 9
9 Length of data matching cycle
Data matching cycle must be completed within 2 months.
9(1) Length of data matching cycle
Temporal relationship between data matching cycle and its start time
Data matching cycle must start at least 2 months ago
(1) A data matching cycle is to be completed no later than 2 months after it began.
Rationality of completing data matching cycle implies obligation
Completing data matching cycle is a rational action
Obligation to complete data matching cycle within 2 months
Positive impact of completing data matching cycle implies obligation
Completing data matching cycle has a positive impact on the system
Obligation to complete data matching cycle implies completion of data matching cycle
Completing data matching cycle implies obligation
Step 5 in a data matching cycle must be completed within 7 days.
9(2) Length of data matching cycle
The completion of step 5 must occur within the 7-day period
Step 5 occurs during a specific time period
(2) Step 5 in a data matching cycle is to be completed no later than 7 days after it began.
The completion of step 5 must occur by the end of the 7-day period
Step 5 must be completed by the end of the 7-day period
Step 5 is part of a process with a time limit
The completion of step 5 must occur before the end of the 7-day period
An Act to provide for the matching of data in relation to certain assistance and tax and to amend the Privacy Act 1988 Part 1—Preliminary 1 Short title This Act may be cited as the Data-matching Program (Assistance and Tax) Act 1990.
Data-matching Program (Assistance and Tax) Act 1990