Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 8 - Tax file number sharing and verification  

SECTION 203   VERIFICATION OF TAX FILE NUMBERS  

203(1)    
This section applies if an Agency (within the meaning of the Public Service Act 1999 ) obtains or has obtained, in accordance with a law of the Commonwealth, a number that any of the following (the relevant official ) believes to be the tax file number of a person (the relevant person ):

(a) the Agency Head (within the meaning of that Act);

(b) an SES employee, or acting SES employee, in the Agency.

Note:

For example, the Agency may have received the number in a TFN declaration made by the relevant person in relation to an assistance payment, or from another person in accordance with a law that provides for an official to ask the other person to provide the relevant person ' s tax file number.

203(2)    
The relevant official may give the Commissioner a notice, in writing, asking the Commissioner to verify the number under this section.

203(3)    
A notice under subsection (2):

(a) must include the number; and

(b) must include the full name and date of birth of the relevant person; and

(c) may include any other information that the relevant official considers may assist in identifying the relevant person.

203(4)    
If the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that it is reasonable to do so, the Commissioner may give the Agency a notice, in writing, that states whether or not the Commissioner is able to verify the information given.

203(5)    
If:

(a) the Commissioner is not satisfied that the number is the tax file number of the relevant person; but

(b) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that another number (the correct number ) is the tax file number of the relevant person;

the notice under subsection (4) may state the correct number.

203(6)    
If the notice under subsection (4) states the correct number, the correct number is taken to be the number that was obtained by the Agency as mentioned in subsection (1).

203(7)    
This section does not limit, and is not limited by, section 202CEA or any other provision, in this or any other law of the Commonwealth, that provides for the sharing or verification of tax file numbers.

Notices are not legislative instruments

203(8)    
A notice given under subsection (2) or (4) is not a legislative instrument.