(b) if the claimant does not have a tax file number:
(ii) to give the Secretary a written statement of the claimant's tax file number after the Commissioner of Taxation has issued it.
(3) The Secretary may exempt the claimant from having to comply with the request.
(4) If the claim is a * prospective claim, the consequences of failing to comply with the request are as set out in subsection 34(1).
(5) If the claim is a * retrospective claim:
(b) the claim is taken not to have been made if:
(ii) the Secretary has not exempted the person from having to comply with the request.