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SOCIAL SECURITY ACT 1991 - SECT 1061ZZAB

Failure by person to comply with request to provide the tax file number of a parent of the person

             (1)  Subject to subsection (4), this section applies to a person if:

                     (a)  the person is requested under section 1061ZZBQ to give the Secretary a written statement of the tax file number of a parent of the person; 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 parent's tax file number; nor

                             (ii)  given the Secretary a declaration by the parent in a form approved by the Secretary and satisfied either subsection (2) or (3).

             (2)  The person satisfies this subsection if:

                     (a)  the parent's declaration states that the parent:

                              (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 his or her tax file number; and

                     (b)  the person has given the Secretary a document signed by the parent that authorises the Commissioner to tell the Secretary:

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

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

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

             (3)  The person satisfies this subsection if:

                     (a)  the parent's declaration states that he or she has applied for a tax file number; and

                     (b)  the person has given the Secretary a document signed by the parent that authorises the Commissioner of Taxation to tell the Secretary:

                              (i)  if a tax file number is issued to the parent--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                            (iii)  if the application is withdrawn--that the application has been withdrawn; and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 an application by the parent for a tax file number has been refused; and

                     (d)  the application for a tax file number has not been withdrawn.

             (4)  The Secretary may waive the request for a statement of the parent's tax file number if the Secretary is satisfied that:

                     (a)  the person does not know the parent's tax file number; and

                     (b)  the person can obtain none of the following from the parent:

                              (i)  the parent's tax file number;

                             (ii)  a statement of the parent's tax file number;

                            (iii)  a declaration by the parent under subparagraph (1)(b)(ii).



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