7Steps in data matching cycle

#### 7 Steps in data matching cycle The steps in a data matching cycle are as follows: STEP 1 1. The assistance agencies give the matching agency the basic data about persons that is held by those agencies for the purposes of personal assistance. 2. The matching agency checks the validity of the TFN data given under paragraph 1 by using any algorithm given to it for the purposes of this Act by the tax agency. 4. Where the check identifies TFN data that appears to be incorrect, the matching agency gives particulars of the data to the source agency that gave it. STEP 2 5. The matching agency extracts from data given to it in Step 1 the TFN data, and any identification numbers for the purposes of personal assistance, of assisted persons. 6. The matching agency gives the tax agency the data extracted under paragraph 5. STEP 3 7. The tax agency uses tax data from not more than the 4 financial years immediately before the current financial year and data given to it under Step 2 to find out the following available data in respect of each person who has a tax file number: (a) tax file number; (b) personal identity data; (c) declared income; (ca) the date of the most recent assessment under the Income Tax Assessment Act 1936 of the person’s declared income; (cb) the amount of spouse rebate; (d) surname and any other name or initial of any other name of a spouse in respect of whom spouse rebate is claimed; (e) surname and any other name or initial of any other name of any spouse of the person. 8. The tax agency gives the matching agency the data found out under paragraph 7 and any identification numbers for the purposes of personal assistance of the person. 8A. If the tax agency gives the matching agency tax file numbers under paragraph 8, the tax agency may indicate to the matching agency which, if any, of those tax file numbers, according to the tax agency’s records, may have become known to, or used by, a person not authorised to know or use that tax file number. STEP 4 9. The matching agency carries out identity matching by matching the personal identity data given under paragraph 8 with the family identity data given to it. 11. Where there is an unresolved discrepancy in data given to the matching agency by a source agency, the matching agency gives the source agency particulars of the discrepancy. STEP 5 12. The matching agency carries out payment matching by matching the following data given by assistance agencies in Step 1: (a) family identity data; and (b) if it is necessary to do so—personal assistance data; to find out: (c) if personal assistance is being, or has been, given to, or is being claimed by, persons who might not be, or might not have been, entitled to it; and (d) if personal assistance is not being, or has not been, given to, or claimed by, persons who might be, or might have been, entitled to it. 13. Where the matching of family identity data given by assistance agencies in Step 1 cannot identify a person for the purposes of paragraph 12, the matching agency matches TFN data given to it in Step 1 with the data being matched under that paragraph. 14. The matching agency carries out income matching of persons by using any identification number for the purposes of personal assistance of a person to match: (a) income data of the person given to it by assistance agencies; and (b) except where the matching agency has, under paragraph 11, given particulars of a discrepancy in data about the person to a source agency, the tax income data of the person given to the matching agency in earlier steps; to find out if there are any inconsistencies in the income data of the person. 14A. If the source agency and the matching agency have agreed that this paragraph applies, the following subparagraphs apply: (a) if the matching agency thinks that any results of a payment or income matching appear to be results to which paragraph 15 applies, the matching agency gives a sample to the source agency; (b) the source agency tests the sample; (c) if the source agency thinks the sample may be wrong, and that the error may be corrected by adjusting an algorithm used by the matching agency, the source agency suggests the adjustment; (d) the matching agency makes the adjustment and repeats the relevant parts of the matching; (e) subject to section 9, these subparagraphs apply as often as necessary until the matching is complete; (f) if the source agency is an assistance agency, information exchanged under this paragraph may include the return of TFN data from the matching agency to the source agency; (g) the source agency must destroy the sample as soon as practicable after the matching is complete. STEP 6 15. The matching agency gives to each source agency the results of matching under earlier steps that are of concern to that other agency and have not been given to the other agency in an earlier step, being results that indicate: (a) in the case of an assistance agency: (i) that personal assistance is being, or has been, given to, or is being claimed by, persons who might not be, or might not have been, entitled to it; and (ii) that personal assistance is not being, or has not been, given to, or claimed by, persons who might be, or might have been, entitled to it; or (b) in the case of the tax agency—that a person might be evading, or might have evaded, tax. 16. Information exchanged in paragraph 15 may include the return of TFN data from the matching agency to an assistance agency.