House of Representatives

Explanatory Memorandum

(Circulated by authority of the Minister for Employment, Workplace Relations and Small Business, the Honourable Peter Reith MP)

Schedule 3 - Amendment of Other Acts

Income Tax Assessment Act 1936

Item 3 - Paragraph 16(4)(g)

3.5 Subsection 16(4) of the Income Tax Assessment Act 1936 (the ITAA) contains exceptions to the prohibition against disclosure by a taxation officer of any information respecting the affairs of another person acquired in the course of their duties as an officer. Paragraph 16(4)(g) currently exempts the provision of such information to "the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees established by section 68 of the Commonwealth Employees' Rehabilitation and Compensation Act 1988 for the purposes of that Act".

3.6 Amendments to the Commonwealth Employees' Rehabilitation and Compensation Act 1988 in 1992 separated the regulatory and service functions then performed by the former Commission between Comcare and a renamed Commission and renamed the Act the Safety, Rehabilitation and Compensation Act 1988 (the SRC Act). There were, however, no consequential amendments to the ITAA at the time. This has meant that where Comcare investigated cases of potential fraud, it could not access records of the ATO even though the provisions of the SRC Act make it clear that Comcare should be able to access these records.

3.7 This item proposes the necessary amendment, consequential upon the 1992 changes, to allow taxation officers to provide information to both Comcare and the Safety, Rehabilitation and Compensation Commission, for purposes consistent with the respective functions of those bodies under the SRC Act.