Commonwealth Consolidated Acts Commonwealth Consolidated ActsConsequences of not satisfying request for tax file number
(1) If the Secretary makes a request of a person under section 75, the consequences set out in the following table apply unless the person satisfies the request in accordance with section 76.
Note: The Secretary may exempt a person from the operation of this subsection (see subsection (4)).
Consequences of not satisfying request for tax file number | ||
Item | If the request under section 75 was given to ... | the consequence is ... |
1 | a person who was making a claim for a social security payment | the social security payment is not payable |
2 | a person who was making a claim for a seniors health card, or a health care card that is income - tested for the person | the Secretary must not determine the claim |
3 | a person who had made a claim for, or was receiving, a social security payment | at the end of 28 days after the Secretary made the request, the social security payment ceases to be payable to the person |
4 | a person who had made a claim for, or was the holder of, a seniors health card, or a health care card that is income - tested for the person | at the end of 28 days after the Secretary made the request, the Secretary must determine that the card is to be cancelled |
Consequences of relevant person not having tax file number after giving declaration
(2) The consequences set out in subsection (3) apply if:
(a) the Secretary makes a request under section 75 of a person (the request recipient ); and
(b) the request recipient satisfies the request by giving:
(i) a declaration mentioned in subparagraph 76(1)(b)(i) that contains a statement as required by subsection 76(4); and
(ii) a document in which the Commissioner of Taxation is authorised to tell the Secretary certain matters mentioned in subsection 76(5); and
(c) the Commissioner of Taxation tells the Secretary that the relevant person mentioned in paragraph 76(4)(a) (if applicable) does not have a tax file number or that any of the following apply in relation to the relevant person mentioned in paragraph 76(4)(b) (if applicable):
(i) the relevant person has not applied for a tax file number;
(ii) an application by the relevant person for a tax file number has been refused;
(iii) the relevant person has withdrawn an application for a tax file number.
Note 1: The relevant person may be the request recipient or another person whose tax file number has been requested under subsection 75(3) or (4).
Note 2: The Secretary may exempt a person from the operation of this subsection and subsection (3) (see subsection (4)).
(3) The consequences are that:
(a) if the request recipient is receiving a social security payment--the social security payment ceases to be payable to the recipient; and
(b) if the request recipient is the holder of a seniors health card, or a health care card that is income - tested for the request recipient--the Secretary must determine that the card is to be cancelled.
Exemptions
(4) The Secretary may exempt a person who has been given a request under section 75 from the operation of either or both the following:
(a) subsection (1) of this section;
(b) subsections (2) and (3) of this section.
(5) Without limiting subsection (4), if the Secretary requests the request recipient under section 75 to give a written statement of another person's tax file number, the Secretary may exempt the request recipient under subsection (4) if the Secretary is satisfied that:
(a) the request recipient does not know the other person's tax file number; and
(b) the request recipient cannot satisfy the request in accordance with section 76.