INCOME TAX ASSESSMENT ACT 1936
The Commissioner may, by notice published in the Gazette , set out specifications for transmission to the Commissioner of information to which this section applies. 202G(2)
A notice under subsection (1) has effect on and from the day specified in the notice. 202G(3)
Where the whole or part of the information to which this section applies that a person is obliged to give to the Commissioner is kept by or on behalf of the person by means of a data processing device, the person shall, when giving any of that information to the Commissioner, give it in a manner and form that is in accordance with the specifications set out in the notice under subsection (1), as amended from time to time. 202G(4)
A person is exempt from compliance with subsection (3) if, on an application by the person, the Commissioner has, by written notice to the person, exempted the person from compliance with this section. 202G(5)
A notice under subsection (4) has effect for the period specified in the notice. 202G(6)
Refusal by the Commissioner of an application under subsection (4) shall be by notice in writing to the applicant. 202G(7)
In deciding whether to exempt a person, the Commissioner shall consider:
(a) the amount of information concerned;
(b) any difficulties in giving the information in the manner required by this section;
(c) the purposes of this Part; and
(d) any other matters that the Commissioner thinks are relevant. 202G(8)
A person is exempt from compliance with subsection (3) if the person is included in a class of persons specified by the Commissioner by notice published in the Gazette . 202G(9)
This section applies to information that a person is or will be obliged to give to the Commissioner, whether by means of a report, form, certificate or otherwise:
(a) under this Part;
(b) under regulations made for the purposes of this Part; or
(c) under this Act, being information in respect of which this Act provides for the inclusion of tax file numbers.
[ CCH Note: Div 8 will be inserted by No 8 of 2019, s 3 and Sch 7 item 1, effective 1 April 2019. Div 8 will read:
Division 8 - Tax file number sharing and verificationSECTION 203 VERIFICATION OF TAX FILE NUMBERS
This section applies if an Agency (within the meaning of the Public Service Act 1999 ) obtains or has obtained, in accordance with a law of the Commonwealth, a number that any of the following (the relevant official ) believes to be the tax file number of a person (the relevant person ):
(a) the Agency Head (within the meaning of that Act);
(b) an SES employee, or acting SES employee, in the Agency.
For example, the Agency may have received the number in a TFN declaration made by the relevant person in relation to an assistance payment, or from another person in accordance with a law that provides for an official to ask the other person to provide the relevant person ' s tax file number.
The relevant official may give the Commissioner a notice, in writing, asking the Commissioner to verify the number under this section.
A notice under subsection (2):
(a) must include the number; and
(b) must include the full name and date of birth of the relevant person; and
(c) may include any other information that the relevant official considers may assist in identifying the relevant person.
If the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that it is reasonable to do so, the Commissioner may give the Agency a notice, in writing, that states whether or not the Commissioner is able to verify the information given.
(a) the Commissioner is not satisfied that the number is the tax file number of the relevant person; but
(b) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that another number (the correct number ) is the tax file number of the relevant person;
the notice under subsection (4) may state the correct number.
If the notice under subsection (4) states the correct number, the correct number is taken to be the number that was obtained by the Agency as mentioned in subsection (1).
This section does not limit, and is not limited by, section 202CEA or any other provision, in this or any other law of the Commonwealth, that provides for the sharing or verification of tax file numbers. Notices are not legislative instruments
A notice given under subsection (2) or (4) is not a legislative instrument.