S 44A repealed by No 42 of 2021, s 3 and Sch 1 item 3, effective 28 May 2021. S 44A formerly read:
SECTION 44A PROVISION OF TAX FILE NUMBERS
44A(1)
Subject to this section, a benefit is not payable in respect of a person (in this section called the
applicant
) under a current special educational assistance scheme, or financial supplement is not to be paid to a person (in this section also called the
applicant
) under the Student Financial Supplement Scheme, unless the Secretary is given:
(a)
the applicant's tax file number; and
(b)
where another person's income or assets are required to be taken into account for the purpose of calculating the benefit, that person's tax file number.
44A(2)
Paragraph (1)(b) does not require the giving of the tax file number of a person who:
(a)
is a parent of the applicant for the purposes of the scheme under which application for the benefit in question has been made; and
(b)
is resident outside Australia; and
(c)
had no assessable income under the
Income Tax Assessment Act 1936
or the
Income Tax Assessment Act 1997
for the period in relation to which the person's income is to be taken into account for the purpose of calculating the benefit.
44A(3)
Subsection (1) does not apply to a benefit if the application for the benefit was made before 1 July 1991.
44A(4)
The regulations may prescribe circumstances in which a benefit or financial supplement may be paid even though a tax file number required by subsection (1) to be given to the Secretary has not been given.
44A(5)
Subject to subsections (6) and (7)), a person is taken, for the purposes of the ABSTUDY scheme, to have given his or her tax file number to the Secretary if he or she has lodged an application for a tax file number with the Department.
History
S 44A(5) amended by No 169 of 2015, s 3 and Sch 1 item 76, by substituting
"
subsections (6) and (7)
"
for
"
subsections (6)
"
, effective 1 January 2016.
44A(6)
If the Commissioner for Taxation refuses to issue a tax file number to a person who has lodged an application with the Department under subsection (5), subsection (5) is taken not to have applied to that person in relation to that application.
44A(7)
Subsection (5) does not apply in relation to qualification for an ABSTUDY student start-up loan under section 7C.
History
S 44A(7) substituted by No 169 of 2015, s 3 and Sch 1 item 77, effective 1 January 2016. S 44A(7) formerly read:
44A(7)
In this section,
tax file number
has the same meaning as in Part
VA
of the
Income Tax Assessment Act 1936
.
S 44A amended by No 45 of 1998; No 39 of 1997; No 138 of 1992 and inserted by No 95 of 1991.
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