Income Tax Assessment Act 1936
PART VA
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TAX FILE NUMBERS
Division 5
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Exemptions
SECTION 202EA
PERSONS RECEIVING CERTAIN PENSIONS ETC.
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EMPLOYMENT
202EA(1)
Nothing in this Part shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection (5) to make a TFN declaration, or to quote his or her tax file number, in connection with the payment of that pension, benefit or allowance.
202EA(2)
For the purposes of this Part, a person who is being paid a pension or benefit referred to in subsection (5) shall be taken to have quoted his or her tax file number in a TFN declaration given to a payer of the person if a statement is made in the declaration to the effect that the person is being paid such a pension or benefit.
202EA(3)
A person who, as a person who is being paid a pension or benefit referred to in subsection (5) , is taken, because of this section, to have quoted his or her tax file number in a TFN declaration shall continue to be taken to have, because of this section, quoted the number in the declaration until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section.
202EA(4)
The Commissioner may not give a notice under subsection (3) until the person has ceased to be paid any pension or benefit referred to in subsection (5) .
202EA(5)
This section applies in relation to the following: (a) an age pension under Part 2.2 of the Social Security Act 1991 ; (b) a disability support pension under Part 2.3 of that Act; (c) (Repealed by No 26 of 2018) (d) a carer payment under Part 2.5 of that Act; (e) (Repealed by No 197 of 1997); (f) (Repealed by No 26 of 2018) (fa) a parenting payment that is a pension PP (single) under Part 2.10 of that Act; (g) a special benefit under Part 2.15 of that Act; (h) a special needs pension under Part 2.16 of that Act; (i) a pension under Part III of the Veterans ' Entitlements Act 1986 ; (ia) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 . (j) (Repealed by No 142 of 2021)
View history note
Hide history noteNothing in this Part shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection (5) to make a TFN declaration, or to quote his or her tax file number, in connection with the payment of that pension, benefit or allowance.
202EA(2)
For the purposes of this Part, a person who is being paid a pension or benefit referred to in subsection (5) shall be taken to have quoted his or her tax file number in a TFN declaration given to a payer of the person if a statement is made in the declaration to the effect that the person is being paid such a pension or benefit.
202EA(3)
A person who, as a person who is being paid a pension or benefit referred to in subsection (5) , is taken, because of this section, to have quoted his or her tax file number in a TFN declaration shall continue to be taken to have, because of this section, quoted the number in the declaration until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section.
202EA(4)
The Commissioner may not give a notice under subsection (3) until the person has ceased to be paid any pension or benefit referred to in subsection (5) .
202EA(5)
This section applies in relation to the following: (a) an age pension under Part 2.2 of the Social Security Act 1991 ; (b) a disability support pension under Part 2.3 of that Act; (c) (Repealed by No 26 of 2018) (d) a carer payment under Part 2.5 of that Act; (e) (Repealed by No 197 of 1997); (f) (Repealed by No 26 of 2018) (fa) a parenting payment that is a pension PP (single) under Part 2.10 of that Act; (g) a special benefit under Part 2.15 of that Act; (h) a special needs pension under Part 2.16 of that Act; (i) a pension under Part III of the Veterans ' Entitlements Act 1986 ; (ia) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 . (j) (Repealed by No 142 of 2021)
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