Commonwealth Numbered Acts

SOCIAL SECURITY AND VETERANS' AFFAIRS LEGISLATION AMENDMENT ACT (No. 2) 1990 No. 119, 1990 - SECT 9

9. After section 52 of the Principal Act the following sections are inserted:
Provision of tax file numbers

"52A. (1) A sole parent's pension that a person is qualified to receive under
Division 2 is not to be paid to the person:

   (a)  where:

   (i)  the person is in Australia; and

   (ii) the Secretary requires the person to give the Secretary, in writing, a
        statement of the person's tax file number; and

   (iii) the person does not comply with the requirement within 28 days; or

   (b)  where:

   (i)  the person is married; and

   (ii) the person's spouse is in Australia; and

   (iii) the Secretary requires the person to give the Secretary, in writing,
        a statement of the person's spouse's tax file number; and

   (iv) the person does not comply with the requirement within 28 days.

"(2) Subsection (1) is satisfied in relation to a person's tax file number if:

   (a)  the Secretary is given:

   (i)  where the person is the qualified person - an employment declaration
        by the person; or

   (ii) where the person is the qualified person's spouse - a declaration by
        the person in a form approved by the Secretary; and

   (b)  the declaration states either:

   (i)  that the person has a tax file number but does not know what it is and
        has asked the Commissioner of Taxation to inform him or her of the
        number; or

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

   (c)  where subparagraph (b) (i) applies - the person has given the
        Secretary a document authorising the Commissioner of Taxation to tell
        the Secretary:

   (i)  whether the person has a tax file number; and

   (ii) if so - the tax file number; and

   (d)  where subparagraph (b) (ii) applies - the person has given the
        Secretary a document authorising the Commissioner to tell the
        Secretary:

   (i)  if a tax file number is issued to the person - 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   (iii) if the application is withdrawn - that the application has been
        withdrawn; and

   (e)  the Commissioner of Taxation has not told the Secretary that the
        person has no tax file number or that an application by the person for
        a tax file number has been refused; and

   (f)  where the declaration states that an application by the person for a
        tax file number is pending - the application has not been withdrawn.

"(3) The Secretary may waive the requirement for a statement of the qualified
person's spouse's tax file number if satisfied that the person:

   (a)  does not know that number; and

   (b)  can obtain none of the following from the spouse:

   (i)  that number;

   (ii) the statement of that number;

   (iii) a declaration under subparagraph (2) (a) (ii). Tax file numbers

"52B. (1) In spite of section 8WA of the Taxation Administration Act 1953, the
Secretary may request a person to quote a tax file number for the purpose of
enabling a payment of a sole parent's pension to be made to the person or the
person's spouse.

"(2) Where the Secretary is given a document referred to in paragraph 52A (2)
(c) or (d) in relation to a person, the Commissioner of Taxation may:

   (a)  tell the Secretary whether the person has a tax file number; or

   (b)  in spite of section 8WB of the Taxation Administration Act 1953, tell
        the Secretary the person's tax file number; or

   (c)  tell the Secretary if the person's application for a tax file number
        is refused; or

   (d)  tell the Secretary if the person withdraws his or her application for
        a tax file number.

"(3) In spite of section 8WB of the Taxation Administration Act 1953, the
Secretary may record:

   (a)  a tax file number quoted in a statement given to the Secretary for the
        purpose of section 52A; or

   (b)  a tax file number communicated to the Secretary by the Commissioner of
        Taxation.".