Gazette notice: Commissioner of Taxation - Notice of a paid parental leave superannuation contribution data-matching program 8 June 2026

Overview

The Superannuation Guarantee (Paid Parental Leave) Amendment Act 2023, enacted by the Australian Parliament, aims to address the gender retirement savings gap by enhancing support for women’s economic participation. This Act facilitates the implementation of a paid parental leave superannuation contribution data-matching program through which the Australian Taxation Office (ATO) will obtain personal identifying data from Services Australia. This initiative seeks to calculate and pay the Paid Parental Leave Super Contribution (PPLSC), fostering economic security for families, promoting gender equality, and modernising the Paid Parental Leave Scheme. By adhering to the Office of the Australian Information Commissioner’s guidelines and the Australian Privacy Principles, the program ensures compliance with privacy standards while achieving its policy objectives of improving retirement savings for parents and strengthening the fairness of Australia’s retirement income system.

Scope and Application

The Commissioner of Taxation Notice of a Paid Parental Leave Superannuation Contribution Data-Matching Program issued under C2026G00294 (Gazette) applies to individuals who have received Parental Leave Pay (PLP) and the relevant employers of these individuals. The data collected includes personal identifying information and transaction details such as Tax File Number, Centrelink Reference Number, names, date of birth, residential address, and PLP gross amount. The geographic reach of this program is nationwide as it involves the Australian Taxation Office, which is a Commonwealth entity, and Services Australia, the agency responsible for delivering various social security and family assistance payments. The program operates across all states and territories in Australia. The data collected will be used to calculate, make, and recalculate the Paid Parental Leave Super Contribution (PPLSC) payments, which are integral to the government’s gender equality and economic participation initiatives. The program adheres to the guidelines set by the Office of the Australian Information Commissioner, ensuring compliance with the Australian Privacy Principles and the Privacy Act 1988. The ATO’s privacy policy, outlining the measures for data protection, can be found on their website.

Key Provisions

The primary sections of this legislation (C2026G00294) detail the acquisition and use of personal identifying data by the Australian Taxation Office (ATO) for the purpose of a Paid Parental Leave Superannuation Contribution (PPLSC) data-matching program. Section 1 outlines the acquisition of personal identifying data from Services Australia, including Tax File Numbers, Centrelink Reference Numbers, names, dates of birth, and residential addresses, as well as transaction details such as Parental Leave Pay gross amounts and payment dates. Section 2 explains the use of this data by the ATO for calculating and making PPLSC payments, including interest components, from July 2026. Section 3 discusses the recalculation of PPLSC payments based on updated data. This program aims to support gender equality and economic participation of women by enhancing retirement savings for parents, improving economic security for families, and modernising the Paid Parental Leave Scheme. The obligations imposed by this legislation on the parties involved are primarily on the ATO, which must acquire the specified data from Services Australia and use it to calculate and make PPLSC payments. The ATO is required to match the data against its records to ensure accuracy in the calculations and payments. Section 4 specifies that the ATO must follow the Office of the Australian Information Commissioner’s (OAIC) Guidelines on data matching, ensuring compliance with the Australian Privacy Principles (APPs) and the Privacy Act 1988. The ATO must also ensure that the data is used solely for the purpose outlined in the legislation and that it adheres to good privacy practices. Section 5 details the requirement for the ATO to provide an annual report on the outcomes and impact of the PPLSC data-matching program. The legislation imposes civil and administrative consequences for breaches of its provisions. Section 6 outlines that failure to provide the required data by Services Australia or the ATO may result in penalties under the relevant administrative laws. Section 7 specifies that any misuse or unauthorised disclosure of personal identifying data by the ATO may lead to penalties under the Privacy Act, which can include significant fines. Section 8 states that non-compliance with the data-matching guidelines may result in scrutiny or investigation by the OAIC, potentially leading to further penalties or corrective actions. The maximum penalties for breaches related to privacy and data misuse can be substantial, reflecting the importance of safeguarding personal information in this context.