Student Assistance Act 1973

Part 7 - Miscellaneous  

Division 1 - Provision and use of tax file numbers  

SECTION 46   HOW REQUEST FOR TAX FILE NUMBER IS SATISFIED  

Satisfying request for tax file number

46(1)    
If the Secretary requests a person under section 45 to give the Secretary a statement of the person ' s tax file number, the person satisfies the request by giving the Secretary, within the period mentioned in subsection (2) of this section (if applicable):

(a)    the statement of the person ' s tax file number; or

(b)    both of the following:

(i) a TFN declaration that contains the statement required by subsection (3) of this section;

(ii) a document in which the person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection (4) of this section.

Period for satisfying request - person is receiving a benefit under a current special educational assistance scheme

46(2)    
If the person is receiving a benefit under a current special educational assistance scheme, the material mentioned in paragraph (1)(a) or (b) must be given within 28 days after the making of the request.

Requirements for declarations

46(3)    
For the purposes of subparagraph (1)(b)(i) , the statement is:

(a)    a statement 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 the person of the person ' s tax file number; or

(b)    a statement that an application by the person for a tax file number is pending.

Requirements for authorisation documents

46(4)    
For the purposes of subparagraph (1)(b)(ii) , the matters are as follows:

(a)    if the TFN declaration contains a statement mentioned in paragraph (3)(a) :

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

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

(b)    if the TFN declaration contains a statement mentioned in paragraph (3)(b) :

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

(ii) if the application for a tax file number is refused or is withdrawn - that fact.