FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)

PART 5 - ADMINISTRATION  

Division 2 - Tax file numbers  

Subdivision D - Provision of tax file numbers in forms etc.  

SECTION 69   Failure to quote tax file number  

69(1)    
For the purposes of section 137.1 of the Criminal Code , a person does not omit a matter or thing from a statement made to a person covered under subsection (4) merely because the person has, in making the statement, failed to quote his or her tax file number.

69(2)    
For the purposes of subsection (1), a statement made to a person covered under subsection (4) includes a statement made orally, in writing, in a data processing device or in any other form.

69(3)    
Without limiting subsection (2), a statement made to a person covered under subsection (4) includes a statement:


(a) made in an application, notification, return or other document made, prepared, given, or purporting to be made, prepared or given, under this Act or the regulations; or


(b) made in answer to a question asked of a person under this Act or the regulations; or


(c) made in any information given, or purporting to be given, under this Act or the regulations; or


(d) made in a document given to a person covered under subsection (4) otherwise than under this Act or the regulations.

69(4)    
A person is covered under this section if the person is exercising powers or performing functions under or in relation to this Act or the regulations.




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