Social Services and Other Legislation Amendment (Student Assistance and Other Measures) Act 2021 (42 of 2021)

Schedule 1   Tax file numbers

Student Assistance Act 1973

4   After section 44A

Insert:

45 Requesting tax file numbers

(1) The Secretary may request, but not compel, a person in Australia to give the Secretary a statement of the person's tax file number if the person:

(a) is making, or has made, a claim for a benefit under a current special educational assistance scheme; or

(b) is receiving a benefit under a current special educational assistance scheme.

Note: For the consequences of not satisfying the request, see section 47.

(2) A request under this section may be made orally or in writing.

46 How request for tax file number is satisfied

Satisfying request for tax file number

(1) If the Secretary requests a person under section 45 to give the Secretary a statement of the person's tax file number, the person satisfies the request by giving the Secretary, within the period mentioned in subsection (2) of this section (if applicable):

(a) the statement of the person's tax file number; or

(b) both of the following:

(i) a TFN declaration that contains the statement required by subsection (3) of this section;

(ii) a document in which the person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection (4) of this section.

Period for satisfying request - person is receiving a benefit under a current special educational assistance scheme

(2) If the person is receiving a benefit under a current special educational assistance scheme, the material mentioned in paragraph (1)(a) or (b) must be given within 28 days after the making of the request.

Requirements for declarations

(3) For the purposes of subparagraph (1)(b)(i), the statement is:

(a) a statement 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; or

(b) a statement that an application by the person for a tax file number is pending.

Requirements for authorisation documents

(4) For the purposes of subparagraph (1)(b)(ii), the matters are as follows:

(a) if the TFN declaration contains a statement mentioned in paragraph (3)(a):

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

(ii) if the person has a tax file number - that number;

(b) if the TFN declaration contains a statement mentioned in paragraph (3)(b):

(i) if a tax file number is issued to the person - that number; or

(ii) if the application for a tax file number is refused or is withdrawn - that fact.

47 Consequences of not giving tax file number

Consequences of not satisfying request for tax file number

(1) If the Secretary makes a request of a person under section 45, the consequences set out in the following table apply if the person does not satisfy the request in accordance with section 46.

Note: The Secretary may exempt a person from the operation of this subsection: see subsection (3).

Consequences of person not having tax file number after giving declaration

(2) If:

(a) the Secretary makes a request of a person under section 45; and

(b) the person satisfies the request by giving the Secretary:

(i) a TFN declaration that contains the statement required by subsection 46(3); and

(ii) a document in which the person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection 46(4); and

(c) the Commissioner of Taxation tells the Secretary that the person does not have a tax file number or that any of the following apply in relation to the person:

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

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

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

the consequences set out in the following table apply.

Note: The Secretary may exempt a person from the operation of this subsection: see subsection (3).

Exemptions

(3) The Secretary may exempt a person who has been given a request under section 45 from the operation of subsection (1) or (2) of this section.

47A Use of tax file numbers

(1) For the purposes of a current special educational assistance scheme, the Secretary may require the Commissioner of Taxation to provide the Secretary with information about people, including tax file numbers, that was contained in TFN declarations lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.

(2) Information provided to the Secretary under a requirement made under subsection (1) may be used only for the following purposes:

(a) to detect cases in which amounts of benefits under a current special educational assistance scheme have been paid when they should not have been paid;

(b) to verify, in respect of persons who have made claims for benefits under a current special educational assistance scheme, the qualification of those persons for those benefits;

(c) to establish whether the rates or amounts of benefits under a current special educational assistance scheme that are being, or have been, paid are, or were, correct.