Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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(iii) if the application is withdrawn--that the application has been withdrawn; and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withdrawn.