Commonwealth Numbered Regulations

STUDENT ASSISTANCE REGULATIONS 2021 (F2021L00201) - REG 8

                   For the purposes of subsection 44A(4) of the Act, a benefit under the ABSTUDY Scheme may be paid in respect of a person, even though the person's tax file number has not been given to the Secretary, if:

                     (a)  the person is more than 80 years old; or

                     (b)  both of the following apply:

                              (i)  the person lost all records of the person's tax file number because of flood or fire damage to the person's place of residence that occurred in the 6 month period ending on the day that a claim for the benefit is made;

                             (ii)  the 6 month period beginning on the day that the damage occurred has not ended; or

                     (c)  subsection 202EA(1) of the Income Tax Assessment Act 1936 (which provides that certain persons are not required under Part VA of that Act to make tax file number declarations or quote their tax file numbers) applies in relation to the person because the person receives, or expects to receive, a pension or benefit referred to in subsection 202EA(5) of that Act; or

                     (d)  a determination under subsection 9(1) is in force in relation to the person.