RevenueWA privacy and personal information

The Privacy and Responsible Information Sharing Act 2024 outlines the rules we must comply with when handling personal information. In some circumstances, we are required or authorised by law to collect personal information. Other legislation that guides how we collect and handle your personal information may include:

• Public Sector Management Act 1994
• State Records Act 2000
• Freedom of Information Act 1992 
• Taxation Administration Act 2003 
• First Home Owner Grant Act 2000 
• Mining Act 1978
• Tobacco Sellers Licensing Act 1975 (WA) (CI) and (CKI) 

We take reasonable steps to protect the personal information we collect and hold in accordance with the Privacy and Responsible Information Sharing Act 2024 and the State Records Act 2000. 

• Personal information is stored securely within our recordkeeping and ICT systems, with safeguards in place to prevent unauthorised access, use or disclosure. Access is limited to authorised staff. 
• Personal information is retained only for as long as required and is deleted or destroyed in accordance with the State Records Act. All personal information is handled in accordance with the Department of Treasury and Finance Privacy Policy.

What information we collect

We collect personal information that is reasonably necessary to perform our functions. 

Examples of the type of personal information we collect may include: 

• contact details 
• identification information such as full name, date of birth and government issued identifiers
• financial or transactional information including payment and banking details
• relationship details and family circumstances
• royalty-related information such as mineral titles and production information
• medical or health information
• recordings of your telephone contact with us and
• other information that is directly related to a specific service, program or interaction you have with us. 

Where we collect your information

We generally collect personal information from you or your authorised representative. We may collect your personal information through:

• online portals, forms and applications
• phone calls (including recorded calls for quality assurance)
• web enquiries, emails and letters
• documents and supporting information you provide or
• subscription services and customer feedback surveys. 

In some circumstances, we may use our statutory powers to collect your information from third parties such as:

• Commonwealth and State Government agencies, including other State and Territory Revenue Offices
• Local Government Authorities
• financial institutions and
• utility providers such as gas, water, electricity and telecommunications. 

Your personal information is collected by the Commissioner of State Revenue under the authority of the Taxation Administration Act 2003 (TAA) and the First Home Owner Grant Act 2000 (FHOG Act). 

How we use your information

We will use your personal information for the purposes for which it was collected, or for related purposes permitted by law. We may collect, use and hold your personal information to:

• administer and enforce the legislation for which we are responsible
• verify your identity and provide you access to our services
• conduct data-matching activities
• carry out audit, compliance and investigation activities 
• respond to your enquiries, objections and requests and
• support legal proceedings or law enforcement activities.

In some cases, the legislation we administer authorises us to use information we have collected for a different purpose. For example, we may use information collected for tax purposes to assist with other RevenueWA functions such as assessing eligibility for grants and concessions, and vice versa.

Disclosure of personal information

In addition to circumstances in which you, or your authorised representative, have provided consent, the TAA and FHOG Act contain confidentiality provisions that protect information we have obtained but allow disclosure, without your consent:

• if disclosure is related to administering or enforcing the Acts we administer
• with other state Revenue Offices and the ATO
• to prescribed law enforcement agencies for investigating or prosecuting criminal offences 
• for court or tribunal proceedings
• where disclosure is permitted or required by another law or
• in certain circumstances - to Ministers, their offices or authorised public sector agencies to assist them in carrying out their functions.

Consequences of not providing information

Providing the requested information is required under the TAA and FHOG Act. Failure to provide the information, or providing information that is false or misleading, constitutes an offence under these Acts and may result in prosecution or penalties being imposed.

Your personal information is collected by RevenueWA to assess your eligibility for a subsidy, concession or assistance payment for which you have applied.

How we use your information

We will use your personal information for the purpose it was collected, including to: 

• assess your application and eligibility (including continued eligibility) for a subsidy, concession or assistance payment
• validate your personal details and provide you with access to our services
• conduct data-matching activities to ensure only eligible individuals receive a payment and
• answer your queries, objections and complaints.

In some cases, the legislation we administer authorises us to use information we have collected for a different purpose. For example, we may use information collected for tax purposes to assist with other RevenueWA functions such as assessing eligibility for grants and concessions, and vice versa.

Disclosure of personal information

We may disclose your information:

• for the purpose it was collected, which is generally to administer the scheme for which you have applied 
• to law enforcement agencies for the purpose of carrying out their law enforcement functions or
• where you, or your representative, have provided consent.

Consequences of not providing information

If you choose not to provide all or part of the requested personal information, we may be unable to process your request, provide a service or communicate effectively with you. 

Your personal information is collected by RevenueWA to process your entitlement to a concession under the Rates and Charges (Rebates and Deferments) Act 1992 (Rates and Charges Act).

How we use your information

We will use your personal information for the purpose it was collected, including to: 

• assess your entitlement to a concession
• validate your personal details
• conduct data-matching activities to ensure only eligible individuals receive a payment and
• answer your queries, objections and complaints.

In some cases, the legislation we administer authorises us to use information we have collected for a different purpose. For example, we may use information collected for tax purposes to assist with other RevenueWA functions such as assessing eligibility for grants and concessions, and vice versa.

Disclosure of personal information

We may disclose your information:

• for the purpose it was collected, which primarily means assessing your entitlement to a concession
• to prescribed law enforcement agencies for investigation or prosecution of unlawful activities or
• where you, or your representative, have provided consent.

Consequences of not providing information

Providing the requested information is required by administrative authorities, such as your local council, under the Rates and Charges Act for determining concessions in accordance with the legislation. It also assists in ensuring that accurate advice and direction can be given to administrative authorities. Failure to provide the requested information may impact the assessment of your entitlements and could result in delays or the inability to determine your eligibility for applicable concessions.

Your personal information is collected by the Commissioner of State Revenue under the authority of royalty laws. 

How we use your information

We only use your personal information for the purposes for which it was collected, or for related purposes permitted by law. We may collect, use and hold your personal information to:

• administer and enforce royalty laws
• verify your identity and provide you access to our services
• support statistical and forecasting purposes
• carry out audit, compliance and investigation activities
• respond to your enquiries and requests and
• support legal proceedings.

Disclosure of personal information

In addition to circumstances in which you, or your authorised representative, have provided consent, we are authorised to disclose your information without your consent:

• to Ministers, their offices, authorised public sector agencies or
• as otherwise permitted or required by law.

Consequences of not providing information

Where provision of information is legally required, failure to provide the information, or providing information that is false or misleading may constitute an offence and may result prosecution or penalties being imposed.

Your personal information is collected by RevenueWA under the authority of the Tobacco Sellers Licensing Act 1975 (WA) (CI) and the Tobacco Sellers Licensing Act 1975 (WA) (CKI) (Tobacco Sellers Licensing Acts)

How we use your information

We will use your personal information for the purposes for which it was collected, or for related purposes permitted by law. We may collect, use and hold your personal information to:

• administer and enforce the tobacco licensing laws
• carry out audit, compliance and investigation activities 
• respond to your enquiries and requests and
• support legal proceedings.

Disclosure of personal information

In addition to circumstances in which you, or your authorised representative, have provided consent, the Tobacco Sellers Licensing Acts contain secrecy provisions that protect information we have obtained but permit disclosures without your consent:

• to the Commonwealth Treasury Department
• to an officer of Customs or
• where disclosure is permitted or required by law.

Consequences of not providing information

Providing us with the requested information is required under the Tobacco Sellers Licensing Acts. Failure to provide the information constitutes an offence under the Act and may result in penalties being imposed.

These collection notices explain how we collect, use and disclose your personal information when you interact with our services.

Open a collection notice:

• revenue laws collection notice
• administrative schemes collection notice
• pensioners and seniors concession collection notice
• royalty laws collection notice
• tobacco licensing collection notice

Automated decision-making is a process where a decision is made by an automated system without human involvement or where decision-making is materially assisted by such a system.

We use automated decision-making systems as part of our efficient administration of the revenue, grant and subsidy schemes. These systems apply defined rules to the personal information you or your authorised representative provide and, in some cases, may also use trusted third‑party data.

How we use automated decision-making 

Duties 

• Conveyancers can lodge property transfer transactions electronically through Revenue Online. A secure exchange system automatically validates the accuracy of the submitted information and after successful verification, issues a duty endorsed document.
• If an acceptable independent valuation is not provided for a related-party transaction, the system automatically refers the transaction to the Valuer-General for valuation before duty can be assessed.
• Authorised agents can self-assess duty transactions through Revenue Online. The system will automatically calculate and assess duty based on the information provided.

Land Tax

• Property ownership data is received from other government agencies and automatically matched with our customer records to determine liability for land tax.
• Residential and primary production exemptions may be automatically applied where eligibility can be clearly confirmed using third-party data. If eligibility is unclear, a RevenueWA officer reviews the case before a decision is made.
• Third-party data is used to ensure ongoing property exemptions remain valid. A RevenueWA officer considers if changes are required to an exemption and contacts customers to obtain further information before making a final decision. Any changes are assessed by an officer, and customers are notified of the outcome.
• Most land tax assessments are automatically generated based on ownership, use and valuation data in RevenueWA systems.
• On application, conveyancers are provided with land tax liability information to support efficient and timely property settlements.

General tax services

• Customers can set up voluntary payment arrangements to pay their tax over time through an online form. Requests are approved automatically if they meet predefined criteria. Once approved, the customer receives correspondence outlining the arrangement terms.
• If a tax liability is not paid on time, penalties are automatically applied to the outstanding account and a late payment notice is issued.

First Home Owner Grant

• Applications submitted through FHOG Online are automatically assessed against eligibility criteria. The system automatically determines preliminary eligibility based on the information provided in the application. All applications are reviewed by a RevenueWA officer before a final decision is made.

Pensioner and Senior Rates and Charges Concessions

• Pensioner Rebate eXchange is a secure system that enables RevenueWA and Local Government Authorities to exchange data for the purposes of the concessions. It checks customer concession details against verified government data to confirm eligibility, calculates the rebate, and performs checks to prevent duplicate payments.

Thermoregulatory and Life Support

• Customers can submit their medical practitioner’s details through RevenueWAConnect (Online Services Portal) as part of the subsidy eligibility process. A request for a medical certificate is automatically sent to the nominated practitioner. All applications are reviewed by a RevenueWA officer before a final approval.

Energy Concession Extension Scheme

• Customers can apply for the subsidy through RevenueWAConnect (Online Services Portal). Concession card details are automatically verified with Services Australia as part of the eligibility process. Applications are reviewed by a RevenueWA officer before final approval.

Compliance

• RevenueWA data is matched with third-party sources to identify discrepancies.
• Customers may be automatically issued a questionnaire to provide information to explain the discrepancies.
• Discrepancies identified and questionnaire responses are reviewed by a RevenueWA officer before any potential audit action is undertaken. 

How we use automated decision-making safely and responsibly

We actively identify and manage risks associated with automated decision-making through:

• maintaining an internal register of automated processes
• conducting risk assessments and
• ensuring compliance with privacy acts and confidentiality requirements.

Human oversight

Human oversight is embedded throughout our automated processes. On request, an independent person in RevenueWA will review a decision made by an automated decision-making system or by a person relying on information from an automated decision-making system. Additional safeguards for our customers include:

• access to trained staff via dedicated call centres to clarify or question decisions
• the ability to request remission of penalties, with requests assessed by authorised officers
• the right to seek reassessment if a tax decision is considered incorrect and
• the right to lodge formal objections to tax and first home owner grant decisions, which are determined by independent senior officers in RevenueWA. Customers also have the right to apply to the State Administrative Tribunal for a review of an objection decision with which they disagree.