Income Tax Assessment Act 1936
If the Commissioner is satisfied:
(a) that the tax file number stated in a TFN declaration:
(i) has been cancelled or withdrawn since the declaration was given; or
(ii) is otherwise wrong; and
(b) that the recipient has a tax file number;
the Commissioner may give to the payer concerned written notice of the incorrect statement and the recipient ' s tax file number.
If a notice is given under subsection (1), the TFN declaration shall be regarded, for the purposes of this Part, as having always stated the recipient ' s tax file number.
(a) the Commissioner is satisfied that the tax file number stated in a TFN declaration:
(i) has been cancelled since the declaration was given; or
(ii) is for any other reason not the recipient ' s tax file number; and
(b) the Commissioner is not satisfied that the recipient has a tax file number;
the Commissioner may, by written notice given to the payer, inform the payer accordingly.
A notice under subsection (3) takes effect on the day specified in the notice, being a day not earlier than the day on which a copy of the notice is given to the recipient under subsection (5).
The Commissioner shall give a copy of any notice under subsection (3) to the recipient concerned, together with a written statement of the reasons for the decision to give the notice.
On and from the day on which a notice under subsection (3) takes effect, the TFN declaration concerned shall be taken not to state the tax file number of the recipient concerned.
Subsection (6) does not apply to a TFN declaration given 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(aa) (Repealed by Act No 45 of 1998)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).
(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.
Subsection (6) does 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.
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