46A Accident Rehabilitation and Compensation Insurance Corporation to provide information as to recipients of weekly compensation

(1)

The purpose of this section is to facilitate the exchange of information between the Corporation and the department for the purpose of verifying entitlement to the child tax credit.

(2)

For the purpose of this section, the Corporation or any authorised officer of the Corporation must, when notified by the Commissioner, provide the following information:

(a)

the name and address of a person who has been in continuous receipt of weekly compensation for the continuation period or longer; and

(b)

the tax file number of the person; and

(c)

the date of birth of the person; and

(d)

the dates of the periods where the person has received weekly compensation for a continuous period of 3 months or more.

(3)

Where the Commissioner receives information from the Corporation, the Commissioner may cause a comparison of the information to be made with the information held by the Commissioner which relates to that person in order to assess the entitlement of that person, or of the person with whom that person lives in a marriage, civil union, or de facto relationship, to the child tax credit.

(4)

Notwithstanding section 81, access by a person to information in respect of that person provided to the Commissioner by the Corporation shall be governed by the provisions of the Privacy Act 1993.

(5)

In this section,—

child tax credit has the same meaning as in section YA 1 of the Income Tax Act 2007

continuation period, in relation to a person receiving weekly compensation, means the period beginning on the first day of the person’s eligibility for weekly compensation and ending on the earlier of—

(a)

the day having the same date as the first day of the person’s continuous period of eligibility for weekly compensation and occurring in the third calendar month after that first day; and

(b)

the last day of the third calendar month after the first day of the person’s continuous period of eligibility for weekly compensation

Corporation means the Accident Rehabilitation and Compensation Insurance Corporation or the Accident Compensation Corporation

weekly compensation means compensation of the kind referred to in section RD 5(6)(b) and (7) of the Income Tax Act 2007 paid by the Accident Rehabilitation and Compensation Insurance Corporation or the Accident Compensation Corporation or its agent.

Section 46A: inserted, on 1 July 1996, by section 10(1) of the Tax Administration Amendment Act 1996 (1996 No 19).

Section 46A(1): amended, on 24 May 1999 (applying on and after 1 October 1999), by section 18(1) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(2): amended, on 2 June 2016, by section 115 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 46A(3): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).

Section 46A(3): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).

Section 46A(3): amended, on 24 May 1999 (applying on and after 1 October 1999), by section 18(1) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(5) child tax credit: inserted, on 24 May 1999 (applying on and after 1 October 1999), by section 18(2) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(5) child tax credit: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 46A(5) Corporation: amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 46A(5) independent family tax credit: repealed, on 24 May 1999 (applying on and after 1 October 1999), by section 18(2) of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).

Section 46A(5) weekly compensation: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 46A(5) weekly compensation: amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).