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Student Loan Scheme Act 2011

Matters of general application and miscellaneous matters - Miscellaneous matters - Disclosure of information

209A: Disclosure of information to Australian Taxation Office in relation to borrowers who are, or may be, overseas-based

You could also call this:

“Sharing student loan borrower details with Australian tax office to find overseas borrowers”

This section of the law allows the Inland Revenue Department in New Zealand to share information with the Australian Taxation Office about people who have student loans and are living, or might be living, overseas. They do this to help find or check the contact details of these borrowers and to manage their student loans.

The Commissioner of Inland Revenue can give information to someone who works for the Australian Taxation Office and is allowed to receive it. This information can include:

  • The borrower’s name or any other name they use
  • The borrower’s birthday
  • The borrower’s tax file number
  • The last address and contact details known for the borrower
  • Any other information the Commissioner thinks is important for finding the borrower or managing their loan

This sharing of information is allowed even if other laws usually say this kind of information should be kept secret.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6847758.

Topics:
Education and learning > Higher education Money and consumer rights > Banking and loans
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Part 5 Matters of general application and miscellaneous matters
Miscellaneous matters: Disclosure of information

209ADisclosure of information to Australian Taxation Office in relation to borrowers who are, or may be, overseas-based

  1. The purpose of this section is to facilitate the exchange of information between the Inland Revenue Department and the Australian Taxation Office for the purposes of assisting the Commissioner to—

  2. obtain or verify contact details of borrowers who are, or may be, overseas-based; and
    1. administer the student loan scheme in relation to those borrowers.

      1. For those purposes, the Commissioner may provide the information set out in subsection (3) to a person who is—

      2. an officer, employee, or agent of the Australian Taxation Office; and
        1. authorised to receive the information by the chief executive officer of the Australian Taxation Office.

          1. The information is—

          2. a borrower’s name or any other name by which a borrower is known:
            1. a borrower’s date of birth:
              1. a borrower’s tax file number:
                1. a borrower’s last known address and contact details:
                  1. any other information that the Commissioner considers relevant for the purposes referred to in subsection (1)(a) and (b).

                    1. This section applies despite any obligation as to secrecy or other restriction imposed by any enactment or otherwise on the disclosure of information.

                    Notes
                    • Section 209A: inserted, on , by section 27 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).