(1) Subject to subsection (4), this section applies to a person if:
(a) the person is requested under section 1061ZZBQ to give the Secretary a written statement of the tax file number of a parent of the person; and
(b) at the end of 28 days after the request is made the person has neither:
(i) given the Secretary a written statement of the parent's tax file number; nor
(ii) given the Secretary a declaration by the parent in a form approved by the Secretary and satisfied either subsection (2) or (3).
(2) The person satisfies this subsection if:
(a) the parent's declaration states that the parent:
(i) has a tax file number but does not know what it is; and
(ii) has asked the Commissioner of Taxation to inform him or her of his or her tax file number; and
(b) the person has given the Secretary a document signed by the parent that authorises the Commissioner to tell the Secretary:
(i) whether the parent has a tax file number; and
(ii) if the parent has a tax file number--the tax file number; and
(c) the Commissioner has not told the Secretary that the parent has no tax file number.
(3) The person satisfies this subsection if:
(a) the parent's declaration states that he or she has applied for a tax file number; and
(b) the person has given the Secretary a document signed by the parent that authorises the Commissioner of Taxation to tell the Secretary:
(i) if a tax file number is issued to the parent--the tax file number; or
(ii) if the application is refused--that the application has been refused; or
(iii) if the application is withdrawn--that the application has been withdrawn; and
(c) the Commissioner has not told the Secretary that an application by the parent for a tax file number has been refused; and
(d) the application for a tax file number has not been withdrawn.
(4) The Secretary may waive the request for a statement of the parent's tax file number if the Secretary is satisfied that:
(a) the person does not know the parent's tax file number; and
(b) the person can obtain none of the following from the parent:
(i) the parent's tax file number;
(ii) a statement of the parent's tax file number;
(iii) a declaration by the parent under subparagraph (1)(b)(ii).