Commonwealth Numbered Acts

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SOCIAL SECURITY (ADMINISTRATION) ACT 1999 - SECT 76

Effect of failure by person to satisfy request for person's tax file number
(1)
If the Secretary makes a request under subsection 75(2) of a person who has made a claim for, or is receiving, a social security payment, the social security payment is not payable to the person unless, within 28 days after the request is made:

(a)
the person satisfies the request; or

(b)
the person satisfies subsection (2) or (3) of this section.

(2)
A person satisfies this subsection if:

(a)
the person has given the Secretary an employment declaration; and

(b)
the declaration states that the person:

(i)
has a tax file number but does not know what it is; and
(ii)
has asked the Commissioner of Taxation to inform the person of the person's tax file number; and
(c)
the person has given the Secretary a document that authorises the Commissioner of Taxation to tell the Secretary:

(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number—that number; and
(d)
the Commissioner of Taxation has not told the Secretary that the person has no tax file number.

(3)
A person satisfies this subsection if:

(a)
the person has given the Secretary an employment declaration; and

(b)
the declaration states that an application by the person for a tax file number is pending; and

(c)
the person has given the Secretary a document that authorises the Commissioner of Taxation to tell the Secretary:

(i)
if a tax file number is issued to the person—that 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if the application is withdrawn—that the application has been withdrawn; and
(d)
the Commissioner has not told the Secretary that the person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number.


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