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  • Our legal authority to undertake a data matching program

    ATO legislation

    The data will be obtained under our formal information gathering powers contained in section 353–10 of Schedule 1 to the Taxation Administration Act 1953.

    This is a coercive power that obligates the data providers to give the information requested. We will use the information for taxation and superannuation compliance purposes.

    Privacy Act

    Data will only be used within the limits prescribed by Australian Privacy Principle 6 (APP6) contained in Schedule 1 of the Privacy Act 1988 and in particular:

    • APP6.2(b) – the use of the information is required or authorised by an Australian law
    • APP6.2(e) – the ATO reasonably believes that the use of the information is reasonably necessary for our enforcement related activities.

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      Last modified: 10 Aug 2018QC 56447