COMCARE OPERATIONAL ADVICE NO. 121
REQUEST FOR INFORMATION REGARDING A CLAIMANTS TAXATION RECORDS.
Under paragraph 16(4)(g) of the Income Tax Assessment Act 1936, the Commissioner of Taxation may divulge information to the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees. A copy of paragraph 16(4)(g) is attached for information.
In accordance with the powers set out in sections 70 and 71 of the Commonwealth Employees' Rehabilitation and Compensation Act 1988 the request for information relating to a claimant's taxation records can then be sought from the Australian Taxation Office.
Where a Claims Manager has reason to believe a compensation recipient has engaged in undisclosed employment activities he/she should bring this to the attention of the State Manager. The State Manager should then request information on the claimant's taxation records, providing the following details to the relevant Branch of The Australian Taxation Office:
Name of Claimant
Date of Birth
Current address
Any previous address known
Postal address
Financial Years to which request relates
Reason for request
A standard request for information from the Australian Taxation Office is attached. Please note that the request to the Australian Taxation Office must be made on behalf of the Commission for Safety, Rehabilitation and Compensation of Commonwealth Employees in accordance with paragraph 16(4)(g) of the Income Assessment Act.
Any enquiries on this advice may be directed to Colleen Taylor in the Compensation Unit in Central Office on (06) 275 0081.
PETER SKEEN
Acting Deputy Chief Executive Officer
21 January 1992
16(4)[Authorized recipients of information] Nothing in the section shall be deemed to prohibit the Commissioner, a Second Commissioner, or a Deputy Commissioner, or any person thereto authorized by him, from communicating any information to -
(a)any person performing, in pursuance of any appointment or employment by the Commonwealth, any duty arising under any Act administered by the Commissioner of Taxation for the purpose of enabling that person to carry out any such duty;
(b)any board exercising any function under any Act administered by the Commissioner of Taxation, or any member of any such Board;
(c)the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration;
(ca)the Chief Collector of Taxes for Papua New Guinea if the Chief Collector is authorized by a law of Papua New Guinea to afford similar information to the Commissioner, a Second Commissioner or a Deputy Commissioner;
(d)the Repatriation Commission for the purpose of the administration of any law of the Commonwealth relating to pensions;
(e)the Secretary to the Department of Social Security for the purpose of the administration of any law of the Commonwealth relating to pensions, allowances or benefits;
(f)the Secretary to the Department of Health for the purpose of the administration of any law of the Australian Capital Territory or of the Northern Territory which is administered by the Minister of State for Health;
(g)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;
(ga)the Australian Statistician for the purposes of the Census and Statistics Act 1905, being -
(i)in relation to a person who is an employer (whether or not the person is also a business person), information as to -
(A)the name and address of the person;
(B)the name or description of the industry, trade, business, calling, service, profession or occupation in which the person is an employer; and
(C)the number of males and the number of females who are employees of the person for the purposes of Division 2 of Part VI of this Act; and
(ii)in relation to a person who is a business person (whether or not the person is also an employer) -
(A)information as to the name and address of the person;
(B)information as to the name or description of the business;
(BA)such information in relation to the business as the Australian Statistician requires for or in connection with the conduct of periodic surveys of research and development activities;
(C)such information in relation to the gross receipts of the business as the Australian Statistician requires for or in connection with the conduct of periodic surveys of industries; and
(D)such other information in relation to the business as the Australian Statistician requires for or in connection with the compilation of the Australian national accounts;
Deputy Commissioner of Taxation
Australian Taxation Office
(insert address)
COMMONWEALTH EMPLOYEES' REHABILITATION AND COMPENSATION
ACT 1988
|
Re: |
(insert name of compensation claimant) |
|
Our ref: |
(insert Comcare reference number) |
Under paragraph 16(4)(g) of the Income Tax Assessment Act 1936, the Commissioner of Taxation may divulge information to the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees.
Mr/Ms (insert claimant name) is a claimant for compensation under the Commonwealth Employees' Rehabilitation and Compensation Act 1988 (CERC Act). His/her entitlement to compensation is under review as it appears that he/she may have been working in other employment for some time.
In accordance with the powers set out in sections 70 and 71 of the CERC Act, I am requesting information from your Office on the income of (insert claimant name) (and sources of that income) for each financial year from (insert relevant financial years).
Mr/Ms (insert claimant name) details are as follows:
NAME:
DATE OF BIRTH:
ADDRESS:
PREVIOUS ADDRESS:
POSTAL ADDRESS:
It would be appreciated if you would treat this request as a matter of urgency to prevent the possibility of a substantial overpayment of compensation.
Your reply in this matter should be provided direct to
(insert claims manager name)
Comcare
GPO Box 9905
(insert city/state)
Mr/Ms (insert claims manager surname) may be contacted on (insert phone number) for further information.
Yours sincerely
(inert State Manager name)
State Manager
Commission for the Safety Rehabilitation
and Compensation of Commonwealth Employees