Income Tax Assessment Act 1936
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.
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.
(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.
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.
(a) the tax file number of a recipient is withdrawn under section 202BF ; and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.
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, a sickness allowance 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(aa) (Repealed by Act No 45 of 1998)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).
[ CCH Note: S 202CB(6) will be amended by No 26 of 2018, s 3 and Sch 5 item 27, by omitting " , a sickness allowance " from para (a), effective 20 September 2020.]
(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.
(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.
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