On 8 June 2021, the Australian Information Commissioner made the Data-Matching Program (Assistance and Tax) Rules 2021 (Rules) under the Data-Matching Program (Assistance and Tax) Act 1990. The Rules replaced the Data-matching Program (Assistance and Tax) Act 1990 – Guidelines 1994 (Guidelines), which were due to sunset on 1 October 2021, with only minor amendments. The new Rules will now sunset on 1 October 2031.
Consistent with Government’s Regulation Impact Statement requirements for sunsetting instruments, the Office of the Australian Information Commissioner, after consultation with stakeholders, assessed the Guidelines as operating effectively and efficiently. Therefore, a Regulation Impact Statement was not required for making the Rules.