(b) the person's partner is in Australia;
(2) Section 7 deals with how the request may be complied with.
(3) The Secretary may exempt the person from having to comply with the request.
(4) Without limiting subsection (3), the Secretary may exempt the person from having to satisfy the request if the Secretary is satisfied that:
(b) the person can obtain none of the following from the partner:
(ii) a statement of the partner's tax file number;
(iii) a declaration by the partner under paragraph 7(2)(b).