18FRegulations for information-sharing for public services purposes

1. This section provides a regulation-making power for matters relating to the provision of public services in the sharing of revenue information or other information, as applicable, when—

2. the sharing of the information is intended to improve the ability of the government to deliver efficient and effective services or enforce the law; and
3. the information is more easily or more efficiently obtained from, or verified by, the Commissioner; and
4. it is not unreasonable or impractical to require the Commissioner to deliver the information; and
5. the nature of the sharing is proportionate, taking into account the purpose for which the information is proposed to be shared; and
6. the person, entity, or agency receiving the information has adequate protection for the information; and
7. the sharing of the information will not unduly inhibit the future provision of information to the Commissioner.

8. The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations—

9. providing for the sharing of revenue information that the Commissioner holds with an agency; and
10. prescribing—
    1. the classes or types of revenue information that may be shared:
    2. how the information is to be provided or accessed:
    3. how the information is to be used:
    4. how the information must be stored, kept secure, or disposed of; and
11. providing that the information-sharing arrangements under the regulations are monitored by the Privacy Commissioner; and
12. specifying—
    1. whether further disclosure of the information is permitted:
    2. whether review requirements are to be stipulated, including instances of breaches of confidentiality.

13. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

14. The Minister may recommend the making of regulations under this section only if satisfied that—

15. the regulations are necessary to achieve the purpose set out in subsection (1); and
16. the type and quantity of information to be shared under the regulations are no more than is necessary to facilitate the provision of effective and efficient services or enforce the law; and
17. the regulations do not unreasonably impinge on the privacy of individuals and contain safeguards that adequately protect the privacy of individuals; and
18. the mechanism used to share the information is the most appropriate mechanism, taking into account the type and quantity of the information to be shared; and
19. a consultative process has been undertaken that—
    1. includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a) to (d) to the Privacy Commissioner and other persons or organisations with whom the Commissioner considers it is reasonable to consult for the purposes of this section; and
    2. provides a period of consultation of at least 4 weeks.

20. An Order in Council made under the authority of this Act under section 81BA as repealed by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, to the extent to which it continues to be in force, is treated as a regulation made under this section.