AustraliaA government department shared my tax records with another agency. When is this allowed?
A government department in Australia may share your tax records with another agency only if permitted by law — for example, under the Taxation Administration Act 1953 for debt recovery, or under specific authorisations in the Privacy Act 1988 or other legislation.
What the Law Says
Australian law strictly limits when tax information held by the ATO or other government departments can be shared with other agencies. The main rules come from the Taxation Administration Act 1953 and the Privacy Act 1988.
Under the Taxation Administration Act 1953, tax file numbers and tax information are protected. Section 35A prohibits disclosure of tax information except in limited circumstances — for example, to assist in the administration of taxation law or as authorised by another Commonwealth law.
Section 103 of the same Act allows the Commissioner of Taxation to disclose tax information to certain agencies (e.g., Centrelink, Child Support Agency) for purposes like debt recovery or verifying eligibility for payments — but only where the disclosure is necessary and relates directly to the agency’s lawful functions.
The Privacy Act 1988 also applies: Australian Privacy Principle (APP) 6 restricts use or disclosure of personal information to the purpose for which it was collected, unless an exception applies — such as where required or authorised by law, or with the individual’s consent.
Statutory TextA person must not disclose tax information unless the disclosure is authorised by this Act or another Commonwealth law.
— Taxation Administration Act 1953, s. 35A — Disclosure of tax information
Statutory TextThe Commissioner may disclose tax information to a person referred to in subsection (2) if the disclosure is necessary for the performance of the functions of that person.
— Taxation Administration Act 1953, s. 103 — Disclosure of tax information to certain persons
Statutory TextAn APP entity must not use or disclose personal information about an individual for a purpose (the secondary purpose) other than the primary purpose of collection… unless… the use or disclosure is required or authorised by or under an Australian law.
— Privacy Act 1988, s. 6(1)(b) — Australian Privacy Principle 6
What to Do
Check whether the agency that received your tax records is listed in section 103(2) of the Taxation Administration Act 1953 (e.g., Services Australia, Department of Social Services).
Contact the ATO or the disclosing agency to request details of the legal authority used for the disclosure.
If you believe the disclosure was unlawful, make a privacy complaint to the Office of the Australian Information Commissioner (OAIC).
You may also request access to or correction of your tax records under the Privacy Act 1988 or Taxation Administration Act 1953.
Sources
Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.