DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990

This compilation was prepared on 1 July 2011
taking into account amendments up to Act No. 32 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Notes to the Data-matching Program (Assistance and Tax) Act 1990

Note 1

The Data-matching Program (Assistance and Tax) Act 1990 as shown in this compilation comprises Act No. 20, 1991 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Freedom of Information Amendment (Reform) Act 2010, see Act No. 51, 2010.

All relevant information pertaining to application, saving or transitional provisions prior to 7 December 1998 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Data-matching Program (Assistance and Tax) Act 1990	20, 1991	23 Jan 1991	23 Jan 1991
Social Security Legislation Amendment Act (No. 2) 1991	115, 1991	27 June 1991	S. 39: (a)	--
Social Security Legislation Amendment Act (No. 3) 1991	175, 1991	25 Nov 1991	S. 106 (Schedule [Part 1]): 12 Nov 1991 (b)	--
Social Security Legislation Amendment Act (No. 4) 1991	194, 1991	13 Dec 1991	S. 74 (Schedule 5 [Part 1]): Royal Assent (c)	--
Social Security Legislation Amendment Act 1992	81, 1992	30 June 1992	S. 117 (Schedule 2 [Part 1]): Royal Assent (d) Schedule 2 (Part 6): 1 July 1992 (d)	--
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 3 (item 53): 30 June 1992 (e)	--
Student Assistance Amendment Act 1992	138, 1992	19 Nov 1992	Ss. 31-43: 1 Jan 1993 Remainder: Royal Assent	--
Data-matching Program (Assistance and Tax) Amendment Act 1992	205, 1992	21 Dec 1992	S. 7: 22 Jan 1993 Remainder: Royal Assent	--
Social Security Legislation Amendment Act (No. 2) 1992	229, 1992	24 Dec 1992	Schedule 2 (Part 2): 1 Jan 1993 (f)	--
Social Security (Budget and Other Measures) Legislation Amendment Act 1993	121, 1993	24 Dec 1993	S. 6 (Schedule 1 [Part 2]): 20 Mar 1994 (g) Part 3 (ss. 90-96): Royal Assent (g)	--
Social Security (Home Child Care and Partner Allowances) Legislation Amendment Act 1994	55, 1994	7 Apr 1994	Part 2 (ss. 3, 4): 29 Sept 1994 Part 3 (ss. 5, 6): 20 Sept 1994 Remainder: Royal Assent	--
Social Security Legislation Amendment Act (No. 2) 1994	109, 1994	12 July 1994	Part 3 (ss. 54, 55): 1 July 1994 (h)	--
Veterans' Affairs (1994-95 Budget Measures) Legislation Amendment Act (No. 2) 1994	164, 1994	16 Dec 1994	Part 4 (s. 60): Royal Assent (i)	--
Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994	174, 1994	16 Dec 1994	S. 3(2) (item 158): 1 July 1995 (j) S. 6(2) (items 37, 43): 1 Jan 1995 (j)	--
Student Assistance (Youth Training Allowance--Transitional Provisions and Consequential Amendments) Act 1994	184, 1994	23 Dec 1994	1 Jan 1995 (k)	--
Social Security Legislation Amendment Act (No. 1) 1995	104, 1995	29 Sept 1995	Schedule 18 (items 1-3): Royal Assent (l)	--
Social Security (Non-Budget Measures) Legislation Amendment Act 1995	105, 1995	29 Sept 1995	Part 4 (ss. 54-58): Royal Assent (m)	Ss. 55 and 58
Social Security Legislation Amendment (Family Measures) Act 1995	106, 1995	29 Sept 1995	S. 3(2): 1 Feb 1996 (n)	--
Social Security Legislation Amendment (Carer Pension and Other Measures) Act 1995	143, 1995	12 Dec 1995	Schedule 2 (items 3-10): Royal Assent (o) Schedule 2 (items 11-13): 1 Jan 1996 (o)	--
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 2 (item 48): (p)	--
Social Security Legislation Amendment (Budget and Other Measures) Act 1996	84, 1996	23 Dec 1996	Schedule 2 (item 11): 1 July 1997 (q)	--
Social Security Legislation Amendment (Newly Arrived Resident's Waiting Periods and Other Measures) Act 1997	5, 1997	4 Mar 1997	Schedule 3 (items 1, 2): 30 June 1996 (r)	--
Commonwealth Services Delivery Agency (Consequential Amendments) Act 1997	29, 1997	17 Apr 1997	1 July 1997 (see s. 2)	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	--
Social Security Legislation Amendment (Work for the Dole) Act 1997	109, 1997	7 July 1997	7 July 1997	--
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997	196, 1997	8 Dec 1997	Schedule 1 (items 9, 10): (s)	--
as repealed by
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999	82, 1999	8 July 1999	Schedule 2 (item 2): (sa)	--
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997	197, 1997	11 Dec 1997	Schedule 6: Royal Assent (t)	--
Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997	202, 1997	16 Dec 1997	Schedule 23: Royal Assent (u)	--
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998	45, 1998	17 June 1998	Schedule 5 (items 28, 29): 1 July 1998 (v) Schedule 13 (item 9): 1 July 1998 (v)	--
Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998	93, 1998	15 July 1998	Schedule 7 (item 11): 1 Apr 1998 (w)	--
Data-matching Program (Assistance and Tax) Amendment Act 1998	111, 1998	7 Dec 1998	7 Dec 1998	Sch. 1 (item 2) [see Table A]
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 5: 1 July 2000 (x)	S. 2(2) (am. by 172, 1999, Sch.2 (item 1))
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	8 July 1999	Schedule 2 (item 1): (y)	--
Youth Allowance Consolidation Act 2000	106, 2000	6 July 2000	Schedule 5 (item 1): Royal Assent (z)	--
Family and Community Services (2000 Budget and Related Measures) Act 2000	138, 2000	24 Nov 2000	Schedule 4 (item 1): (za)	--
Family and Community Services Legislation Amendment (Application of Criminal Code) Act 2001	137, 2001	1 Oct 2001	2 Oct 2001	S. 4 [see Table A]
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	Schedule 3 (item 13): 1 July 2004 ( see s. 2)	--
Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006	108, 2006	27 Sept 2006	Schedule 8 (items 82-86): Royal Assent	--
Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008	63, 2008	30 June 2008	S. 4: Royal Assent Schedule 3 (items 1, 2): 1 Sept 2008	S. 4 and Sch. 3 (item 2) [see Table A]
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 1 (items 17, 18): Royal Assent	--
Freedom of Information Amendment (Reform) Act 2010	51, 2010	31 May 2010	Schedule 5 (items 27-31) and Schedule 7: (zb)	Sch. 7 [see Note 1]
Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Schedule 1 (items 34, 35) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1))	Sch. 2 (items 1, 2) [see Table A]
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 7 (item 46): 19 Apr 2011	--
Human Services Legislation Amendment Act 2011	32, 2011	25 May 2011	Schedule 4 (items 56-67): 1 July 2011	--

Commencement information
7. Schedules 4 to 7	Immediately after the commencement of section 3 of the Australian Information Commissioner Act 2010. However, if section 3 of the Australian Information Commissioner Act 2010 does not commence, the provision(s) do not commence at all.	1 November 2010

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 2A...................................	ad. No. 137, 2001
S. 3......................................	am. Nos. 115, 175 and 194, 1991; Nos. 81, 138 and 229, 1992; No. 121, 1993; Nos. 55, 109, 164, 174 and 184, 1994; Nos. 104, 105, 106 and 143, 1995; Nos. 43 and 84, 1996; Nos. 29, 39, 109, 197 and 202, 1997; No. 45, 1998; No. 83, 1999; No. 106, 2000; No. 52, 2004; Nos. 63 and 73, 2008; No. 105, 2010; No. 32, 2011
S. 3A...................................	ad. No. 29, 1997
	am. No. 108, 2006; No. 32, 2011
Part 2
S. 4......................................	am. No. 29, 1997; No. 32, 2011
S. 7......................................	am. Nos. 81 and 205, 1992; No. 121, 1993; Nos. 105 and 143, 1995; Nos. 5 and 197, 1997; No. 138, 2000
S. 8 .....................................	rs. No. 197, 1997
S. 9......................................	am. No. 205, 1992
S. 10....................................	am. No. 81, 1992; No. 121, 1993; No. 29, 1997; No. 51, 2010; Nos. 5 and 32, 2011
S. 11....................................	am. Nos. 81 and 205, 1992
S. 12....................................	am. No. 205, 1992; No. 121, 1993; No. 143, 1995; No. 108, 2006
	rs. No. 51, 2010
Ss. 13, 14............................	am. No. 51, 2010
S. 15....................................	am. No. 137, 2001
S. 15A.................................	ad. No. 121, 1993
S. 21....................................	am. No. 205, 1992; No. 121, 1993
	rs. No. 143, 1995
	rep. No. 111, 1998
Schedule............................	rep. No. 51, 2010

Table A

Application, saving or transitional provisions

Data-matching Program (Assistance and Tax) Amendment Act 1998 (No. 111, 1998)

2 Application of repeal

The repeal made by this Schedule applies in relation to all data matching cycles, whether begun before or after the commencement of this Act.

Family and Community Services Legislation Amendment (Application of Criminal Code) Act 2001 (No. 137, 2001)

4 Application of amendments

(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 (No. 63, 2008)

4 Review of operation of amendments

(1) The Minister must cause an independent review of the operation of the amendments made by this Act to be undertaken and completed by 30 June 2010.

(2) The persons who undertake the review under subsection (1) must give the Minister a written report of the review.

(3) The Minister must cause a copy of the report of the review under subsection (1) to be tabled in each House of the Parliament within 15 sitting days of the day on which the report is given to the Minister.

(4) The review must be conducted by a panel of not less than 5 persons, of which at least:

(a) 3 persons must be nominated by relevant key stakeholder organisations; and

(b) 2 persons must be nominated by the Minister.

Schedule 3

2 Application

The amendment made by item 1 applies in relation to seniors health cards granted before, on or after the commencement of that item.

Paid Parental Leave (Consequential Amendments) Act 2010
(No. 105, 2010)

Schedule 2

1 Employer determination made where expected or actual date of birth is before 1 July 2011

(1) The Paid Parental Leave Act 2010 applies, with the modifications set out in this item, in relation to a person who has made a claim for parental leave pay for a child, if:

(a) for a claim made before the day the child is born--the expected date of birth of the child is before 1 July 2011; or

(b) for a claim made after the child is born--the day the child is born is before 1 July 2011.

Note: For a claim made before the day the child is born, see subitem (9) if the expected date of birth of the child is before 1 July 2011, but the child is born on or after that date.

(2) Section 101 of that Act (and the other provisions of that Act so far as they relate to that section) applies in relation to the person as if subsections (1) and (2) of that section were omitted and the following subsection substituted:

(1) The Secretary must make a determination under this section (the employer determination) that a person's employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:

(a) a payability determination that parental leave pay is payable to the person, or an initial eligibility determination for the person, is in force; and

(b) the employer has made an election under section 109 that applies to the person; and

(d) the person is likely to be an Australian-based employee of the employer during whichever of the following periods applies:

(i) if the Secretary has made a payability determination that parental leave pay is payable to the person--the person's PPL period;

(ii) otherwise--the period of days for which instalments are likely, if the determination is made, to be payable to the person by the employer; and

(e) the employer has an ABN; and

(f) if paragraphs (b) to (e) are satisfied in relation to more than one employer of the person--the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.

(3) For the purposes of this item, an employer determination made under subsection 101(1), as that subsection applies because of subitem (2) of this item, is a transitional employer determination.

(4) The following provisions of that Act do not apply in relation to a transitional employer determination:

(a) section 103 (which deals with responding to a notice of an employer determination);

(b) subsection 107(2) (which deals with when an employer determination comes into force);

(5) Within 14 days after the date of the notice given under section 102 of that Act in relation to the transitional employer determination, the employer may give the Secretary a written notice (the acceptance notice) that complies with section 104 of that Act.

(6) If the employer gives the acceptance notice to the Secretary within that 14 day period, the transitional employer determination comes into force on the day the Secretary receives the acceptance notice.

(7) If the employer does not give the acceptance notice to the Secretary within that 14 day period, the following paragraphs have effect:

(a) the Secretary must revoke the transitional employer determination;

(b) the revocation comes into force on the day of the revocation;

(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation.

(8) The Secretary may extend the 14 day period referred to in subitem (5) in relation to an employer. If the Secretary does so, subitems (6) and (7) have effect accordingly.

(9) Despite paragraph (1)(a) and subitem (2) of this item, if the person's child is born on or after 1 July 2011, then the following paragraphs have effect:

(a) the Secretary may make an employer determination for the person and the person's employer under section 101 of the Paid Parental Leave Act 2010, as that section applies apart from this item;

(b) if the Secretary does so and has previously made a transitional employer determination for the person and the employer, the Secretary is taken never to have made the transitional employer determination.

(10) The following provisions of the Paid Parental Leave Act 2010, apply in relation to this item as if it were a provision of that Act:

(a) section 275 (which deals with how that Act applies to an adopted child);

(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).

2 Employer determination made where expected date of birth is on or after 1 July 2011 but child born before that date

(1) This item applies if:

(a) the Secretary makes an employer determination for an employer and a person under the Paid Parental Leave Act 2010; and

(b) the person's claim is made before the day the child is born; and

(d) the child is born before 1 July 2011; and

(e) the person's employer has not made an election under section 109 of that Act that applies to the person.

(2) If, after the employer determination is made, the Secretary makes a payability determination that parental leave pay is payable to the person for the child, the notice given to the employer under section 113 of that Act must:

(a) state the day the child was born; and

(b) be dated as at the date the preparation of the notice was completed; and

(i) agrees to being required to pay instalments to the person, even though the child was born before 1 July 2011; and

(ii) gives the Secretary a written notice indicating that agreement within 14 days of the date referred to in paragraph (b).

(3) If the employer does not give the notice referred to in subparagraph (2)(c)(ii) to the Secretary within that 14 day period, the following paragraphs have effect:

(a) the Secretary must revoke the employer determination;

(b) the revocation comes into force on the day of the revocation;

(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation;

(d) section 103 of that Act (which deals with responding to a notice of an employer determination) is taken to have never applied in relation to the employer determination.

(4) The following provisions of that Act apply in relation to this item as if it were a provision of that Act:

(a) section 275 (which deals with how that Act applies to an adopted child);

(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
7. Schedules 4 to 7	Immediately after the commencement of section 3 of the Australian Information Commissioner Act 2010. However, if section 3 of the Australian Information Commissioner Act 2010 does not commence, the provision(s) do not commence at all.	1 November 2010

Commonwealth Consolidated Acts

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - NOTES