A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 3 - Stillborn baby payment  

SECTION 41A   Restriction on determining claim where tax file number not provided etc.  


Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.

41A(1)    
If:


(a) a TFN claim person makes a statement of the kind set out in subsection 38A(4) ; or


(b) a TFN substitution person makes a statement of the kind set out in subsection 38B(4) ;

the Secretary can only determine the claim concerned if:


(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or


(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.

Statement that an application for a tax file number is pending

41A(2)    
If:


(a) a TFN claim person makes a statement of the kind set out in subsection 38A(5) ; or


(b) a TFN substitution person makes a statement of the kind set out in subsection 38B(5) ;

the Secretary can only determine the claim concerned if: (c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or


(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:


(i) the person has not applied for a tax file number; or

(ii) an application by the person for a tax file number has been refused; or

(iii) the person has withdrawn an application for a tax file number.

41A(3)    
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.





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