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SOCIAL SECURITY ACT 1991 - SECT 1061ZZAA

Failure by person to comply with request to provide person's tax file number

             (1)  This section applies to a person if:

                     (a)  the Secretary has requested the person under section 1061ZZBP to:

                              (i)  give the Secretary a written statement of the person's tax file number; or

                             (ii)  apply to the Commissioner of Taxation for a tax file number and give the Secretary a written statement of the person's tax file number after it has been issued; and

                     (b)  at the end of 28 days after the request is made, the person has neither:

                              (i)  given the Secretary a written statement of the person's tax file number; nor

                             (ii)  given the Secretary an employment declaration and satisfied either subsection (2) or (3).

             (2)  The person satisfies this subsection if:

                     (a)  the employment declaration states that the person:

                              (i)  has a tax file number but does not know what it is; and

                             (ii)  has asked the Commissioner of Taxation to inform him or her of the number; and

                     (b)  the person has given the Secretary a document authorising the Commissioner to tell the Secretary:

                              (i)  whether the person has a tax file number; and

                             (ii)  if the person has a tax file number--the tax file number; and

                     (c)  the Commissioner has not told the Secretary that the person has no tax file number.

             (3)  The person satisfies this subsection if:

                     (a)  the employment declaration states that the person has applied for a tax file number; and

                     (b)  the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:

                              (i)  if a tax file number is issued to the person--the tax file number; or

                             (ii)  if the application is refused--that the application has been refused; or

                            (iii)  if the application is withdrawn--that the application has been withdrawn; and

                     (c)  the Commissioner has not told the Secretary that the person has not applied for a tax file number; and

                     (d)  the Commissioner has not told the Secretary that an application by the person for a tax file number has been refused; and

                     (e)  the application for a tax file number has not been withdrawn.



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