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