Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020

Administered by Department of the Treasury

Legislation au F2020L00509 Not in force Legislative Instrument

Legislation content

 

Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020

made under item 28 of Schedule 2 to the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020

Compilation No. 1

 

Compilation date:   11 August 2020

Includes amendments up to: Social Security (Coronavirus Economic Response—2020 Measures No. 12) Determination 2020 [F2020L01010]

 

About this compilation

 

This compilation

This is a compilation of the Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020 that shows the text of the law as amended and in force on 11 August 2020 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Selfrepealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

 

 

Contents

1 Name....................................................1

2 Commencement.............................................1

3 Authority.................................................1

4 Modifications..............................................1

Schedule 2—Modifications of the Social Security (Administration) Act 1999 2

Endnotes 5

Endnote 1—About the endnotes 5

Endnote 2—Abbreviation key 6

Endnote 3—Legislation history 7

Endnote 4—Amendment history 8

 

1  Name

  This instrument is the Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

Immediately after this instrument is registered.

28 April 2020

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under item 28 of Schedule 2 to the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020.

4  Modifications

  Each modification of the operation of Part 5 of the Social Security (Administration) Act 1999 as set out in a Schedule to this instrument is determined for the purposes of item 28 of Schedule 2 to the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020.

Schedule 1Modifications of the Social Security (Administration) Act 1999

 

1A  Modifications of section 202

(1) Section 202 of the Social Security (Administration) Act 1999 is varied by inserting the following subsection after subsection (2C):

 (2CA) A person may disclose protected information to a taxation officer for the purposes of administering the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 or rules made under that Act.

(2) Subsection 202(2D) of the Social Security (Administration) Act 1999 is varied by inserting the following:

taxation officer means the following:

 (a) a person who is a taxation officer within the meaning of subsection 35530(2) in Schedule 1 to the Taxation Administration Act 1953;

 (b) an entity covered by section 35515 in that Schedule.

1  Modifications of section 204A

(1) Section 204A of the Social Security (Administration) Act 1999 is varied by inserting the following subsection after subsection (1):

 (1A) The Secretary may require the Commissioner of Taxation to provide the Secretary with information about entities, including tax file numbers, being information that:

 (a) either:

 (i) is in the possession of the Commissioner; or

 (ii) may come into the possession of the Commissioner after the requirement is made (including information that comes into existence after the requirement is made); and

 (b) is:

 (i) information relating to the entitlement of entities to jobkeeper payments under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 for individuals; or

 (ii) information in notifications to the Commissioner that resulted in that entitlement (whether the information is about those entities or those individuals); or

 (iii) information relating to such payments that those entities are to receive, are receiving or have received.

The requirement may be of a standing nature.

(1A) Subsection 204A(2) of the Social Security (Administration) Act 1999 is varied by omitting the words “Information provided” and substituting the words “Subject to this section, information provided”.

(2) Subsection 204A(2) of the Social Security (Administration) Act 1999 is varied by inserting the words “or (1A)” after the words “subsection (1)”.

(3) Subsection 204A(2) of the Social Security (Administration) Act 1999 is varied by adding the following paragraph at the end:

 ; (d) to determine one or more of the following:

 (i) whether entities or individuals referred to in subparagraph (1A)(b)(i) have made claims for social security payments under the social security law;

 (ii) whether social security payments under the social security law are payable to those entities or individuals;

 (iii) whether those entities or individuals are receiving, or have received, social security payments under the social security law.

(4) Section 204A of the Social Security (Administration) Act 1999 is varied by adding the following subsections at the end of the section:

Additional uses of information provided under subsection (1A)

 (3) Information provided to the Secretary under a requirement made under subsection (1A) may also be used in connection with a disclosure under subsection 202(2CA).

 (4) Information provided to the Secretary about individuals under a requirement made under subsection (1A) may also be used (either alone or together with information mentioned in subsection (6)) to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular individual.

 (5) Information provided to the Secretary under a requirement made under subsection (1A) may also be used (either alone or together with information mentioned in subsection (6)) for the following purposes:

 (a) research into matters of relevance to a Department that is administering any part of the social security law;

 (b) statistical analysis of matters of relevance to a Department that is administering any part of the social security law;

 (c) policy development;

 (d) to evaluate the delivery of services under the social security law, the family assistance law, the Paid Parental Leave Act 2010 or the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme);

 (e) to plan for the delivery of services under the social security law, the family assistance law, the Paid Parental Leave Act 2010 or the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme).

 (6) The information is information about individuals that is:

 (a) protected information within the meaning of the Social Security Act 1991; or

 (b) protected information within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999; or

 (c) protected information within the meaning of the Paid Parental Leave Act 2010; or

 (d) protected information within the meaning of the Student Assistance Act 1973.

Use and disclosure of aggregated information

 (7) Information in an aggregated form referred to in subsection (4) may be used for the purposes mentioned in subsection (5).

 (8) Information in an aggregated form referred to in subsection (4) may be:

 (a) disclosed to one or more persons or bodies; or

 (b) made publicly available.

 

 

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history. 

Endnote 2—Abbreviation key

 

o = order(s)

ad = added or inserted

Ord = Ordinance

am = amended

orig = original

amdt = amendment

par = paragraph(s)/subparagraph(s)

c = clause(s)

    /subsubparagraph(s)

C[x] = Compilation No. x

pres = present

Ch = Chapter(s)

prev = previous

def = definition(s)

(prev…) = previously

Dict = Dictionary

Pt = Part(s)

disallowed = disallowed by Parliament

r = regulation(s)/rule(s)

Div = Division(s)

 

exp = expires/expired or ceases/ceased to have

reloc = relocated

    effect

renum = renumbered

F = Federal Register of Legislation

rep = repealed

gaz = gazette

rs = repealed and substituted

LA = Legislation Act 2003

s = section(s)/subsection(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

(md) = misdescribed amendment can be given

Sdiv = Subdivision(s)

    effect

SLI = Select Legislative Instrument

(md not incorp) = misdescribed amendment

SR = Statutory Rules

    cannot be given effect

SubCh = SubChapter(s)

mod = modified/modification

SubPt = Subpart(s)

No. = Number(s)

underlining = whole or part not

 

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Social Security (Coronavirus Economic Response—2020 Measures No. 12) Determination 2020 

10 August 2020 (F2020L01010)

11 August 2020 (s 2(1) item 1)

 

 

 

 

 

 

Endnote 4—Amendment history

 

Provision affected

How affected

Schedule 1

 

Item 1A

ad F2020L001010

Item 1

am F2020L001010

 

 

 

 

Overview

The Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020, enacted under the authority of the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020, was introduced to address the urgent need for enhanced coordination between the Department of Social Services and the Australian Taxation Office in the administration of social security and tax-related benefits in response to the COVID-19 pandemic. This legislative instrument seeks to facilitate the exchange of protected information between these entities, thereby ensuring that the delivery of economic support measures is effective and efficient. The determination allows for the disclosure of protected information to taxation officers for administering COVID-19 related payments and benefits, and mandates the Commissioner of Taxation to provide information on entities' entitlements to jobkeeper payments and other related information to the Secretary. This legal framework aims to support the government's broader policy objective of providing timely and accurate financial support to individuals and businesses affected by the pandemic.

Scope and Application

The Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020 is a legislative instrument made under item 28 of Schedule 2 to the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020. This determination applies to individuals and entities who are subject to the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 and the Social Security (Administration) Act 1999. Its primary purpose is to facilitate the administration of the social security law by allowing for the disclosure and use of protected information for the purpose of administering the Coronavirus Economic Response Package (Payments and Benefits) Act 2020. The determination came into effect immediately after its registration on 28 April 2020. The scope of this determination is national, applying across Australia. It provides specific provisions for the disclosure of protected information to taxation officers and the Secretary of the Department of Social Services, which can be used for various purposes, including research, policy development, and evaluation of service delivery. The application of this determination is not restricted by geographic boundaries and is applicable to all relevant entities and individuals within Australia. While the determination provides for specific exclusions and thresholds, it may be further extended or restricted through subordinate instruments.

Key Provisions

The main provisions of the Social Security (Coronavirus Economic Response—2020 Measures No. 5) Determination 2020 (the Determination) are detailed in Schedule 1, which modifies the Social Security (Administration) Act 1999 (the Act). Section 202(1) of the Act is amended by inserting a new subsection (2CA), allowing the disclosure of protected information to taxation officers for administering the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 or rules made under that Act (subsection 202(2CA)). The term "taxation officer" is also defined in a new subsection (2D) to include specific entities as per the Taxation Administration Act 1953 (subsection 202(2D)). Additionally, Section 204A of the Act is amended by inserting a new subsection (1A), enabling the Secretary to require the Commissioner of Taxation to provide information about entities, including tax file numbers, related to jobkeeper payments under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020. The information can be either in the Commissioner's possession or may come into their possession post-requirement. This requirement can be of a standing nature (subsection 204A(1A)). The Determination imposes several obligations on parties and entities governed by the Act. It mandates that the Secretary can now require the Commissioner of Taxation to provide information about entities concerning jobkeeper payments, including tax file numbers (subsection 204A(1A)). Additionally, the Determination allows for the disclosure of protected information to taxation officers for administering the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 or rules made under that Act (subsection 202(2CA)). It also stipulates that information provided under these requirements can be used for various purposes such as research, statistical analysis, policy development, and evaluating or planning the delivery of services under relevant Acts (subsections 204A(3)-(6)). The Determination does not explicitly outline specific offences, penalties, or civil/criminal consequences for breach within its text. However, the overarching framework under which this Determination is made, including the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020, may provide for penalties and enforcement mechanisms that apply to breaches of the requirements set out in the Determination. For instance, breaches of the requirements under the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 could potentially lead to civil or criminal penalties, including fines and imprisonment, depending on the severity and nature of the breach. The exact penalties would need to be referenced from the primary Act and any relevant subsidiary legislation or regulations.

Legal classification tags

Area of Law
Social Security Law
Instrument
Legislative Instrument
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Regulatory Standards
Information Sharing
Administrative Discretion
Public Health Emergency

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.