Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments  

SECTION 202CB   QUOTATION OF TAX FILE NUMBER IN TFN DECLARATION  

202CB(1)    

Subject to subsections (2) and (4) and subsection 202CE(2) , a TFN declaration is not effective for the purposes of this Part unless the tax file number of the recipient is stated in the declaration.

202CB(2)    

For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration if the declaration includes a statement:

(a) that an application by the recipient for a tax file number is pending; or

(b) that the recipient has a tax file number but does not know what it is and has asked the Commissioner to inform him or her of the number.

202CB(3)    

Where:

(a) a TFN declaration includes such a statement; and

(b) the recipient who made the declaration fails to inform the payer of the recipient ' s tax file number within 28 days after making the declaration;

subsection (2) does not apply to the declaration in respect of any time after the end of the period of 28 days.

202CB(4)    

For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration in relation to a payer while a notice under section 202BD given to the payer in relation to the recipient is in force.

202CB(5)    

If:

(a) the tax file number of a recipient is withdrawn under section 202BF ; and

(b) at the time of the withdrawal, the number is stated in a TFN declaration;

the declaration is taken to state the tax file number of the recipient in spite of the withdrawal of the number.

202CB(6)    

Subsections (2) to (4) do not apply to a TFN declaration given to the Student Assistance Secretary, to the Employment Secretary or to the Chief Executive Centrelink:

(a) by a person who is an applicant for an austudy payment, a CDEP Scheme Participant Supplement, a jobseeker payment or a youth allowance under the Social Security Act 1991 ; or

(aaa) by a person who is not a member of a couple and is an applicant for a parenting payment under the Social Security Act 1991 ; or

(aa) (Repealed by Act No 45 of 1998)

(b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a payment referred to in paragraph (a).

202CB(7)   Persons receiving benefits under Veterans ' Entitlements Act.  

Subsections (2) to (4) do not apply to a TFN declaration given to the Veterans ' Affairs Secretary:

(a) by a person who is an applicant for a pension or allowance under the Veterans ' Entitlements Act 1986 ; or

(b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a pension, veteran payment (within the meaning of that Act) or allowance under that Act.

202CB(8)   Persons receiving benefits under Military Rehabilitation and Compensation Act.  

Subsections (2) to (4) do not apply to a TFN declaration given to the Military Rehabilitation and Compensation Commission:

(a) by a person who is an applicant for compensation or an allowance under the Military Rehabilitation and Compensation Act 2004 ; or

(b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, such compensation or allowance.