Commonwealth Consolidated Acts

SOCIAL SECURITY ACT 1991 - SECT 1061ZZAB

  (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  (iii)   if the application is withdrawn--that the application has been withdrawn; and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  (d)   the application for a tax file number has not been withdrawn.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).