Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 5 - Exemptions  

SECTION 202EA   PERSONS RECEIVING CERTAIN PENSIONS ETC. - EMPLOYMENT  

202EA(1)    


Nothing in this Part shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection (5) to make a TFN declaration, or to quote his or her tax file number, in connection with the payment of that pension, benefit or allowance.

202EA(2)    


For the purposes of this Part, a person who is being paid a pension or benefit referred to in subsection (5) shall be taken to have quoted his or her tax file number in a TFN declaration given to a payer of the person if a statement is made in the declaration to the effect that the person is being paid such a pension or benefit.

202EA(3)    


A person who, as a person who is being paid a pension or benefit referred to in subsection (5) , is taken, because of this section, to have quoted his or her tax file number in a TFN declaration shall continue to be taken to have, because of this section, quoted the number in the declaration until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section.

202EA(4)    
The Commissioner may not give a notice under subsection (3) until the person has ceased to be paid any pension or benefit referred to in subsection (5) .

202EA(5)    


This section applies in relation to the following:

(a)    an age pension under Part 2.2 of the Social Security Act 1991 ;

(b)    

a disability support pension under Part 2.3 of that Act;

(c)    

(Repealed by No 26 of 2018)

(d)    

a carer payment under Part 2.5 of that Act;

(e)    (Repealed by No 197 of 1997);

(f)    

(Repealed by No 26 of 2018)

(fa)    a parenting payment that is a pension PP (single) under Part 2.10 of that Act;

(g)    a special benefit under Part 2.15 of that Act;

(h)    a special needs pension under Part 2.16 of that Act;

(i)    a pension under Part III of the Veterans ' Entitlements Act 1986 ;

(ia)    

income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 .

(j)    

(Repealed by No 142 of 2021)

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