Skip to navigation Skip to content

Debts raised under the Data-Matching Program (Assistance and Tax) Act 107-04020160



This document outlines details about debts raised under the Section 1224C of the Social Security Act 1991. Section 1224C outlines debts raised through the Data-matching Program (Assistance and Tax) Act 1990.

Data matching TFN

The Data-matching Program (DMP) matches Tax File Numbers (TFN) to existing information. DMP reviews are different from other reviews, which use outside data. For example, immigration matching.

Debts created through data matching

A debt is created when:

  • a customer receives a Social Security or a Family Assistance payment, and
  • through data-matching it is identified that payment is incorrect

Data Matching Act debts are recoverable under:

  • one of the debt creation provisions in Section 1223, or,
  • Subsection 1224C of the Social Security Act 1991 or
  • Section 76 of the Family Assistance (Administration) Act 1999

An estimated debt is recorded on the Integrated Review System (IRS). This sets up an undetermined debt on the Debt Management and Information System (DMIS). This debt needs to be calculated and raised.

Create a new debt record manually on the Debt Management and Information System (DMIS)

Manually loading a Service Update or Review in the Integrated Review System (IRS)

Data matching reviews