Income Tax Assessment Act 1936
View history note
Hide history noteSubject to subsections (2) and (4) and subsection 202CE(2) , a TFN declaration is not effective for the purposes of this Part unless the tax file number of the recipient is stated in the declaration.
202CB(2)
For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration if the declaration includes a statement: (a) that an application by the recipient for a tax file number is pending; or (b) that the recipient has a tax file number but does not know what it is and has asked the Commissioner to inform him or her of the number.
202CB(3)
Where: (a) a TFN declaration includes such a statement; and (b) the recipient who made the declaration fails to inform the payer of the recipient ' s tax file number within 28 days after making the declaration;
subsection (2) does not apply to the declaration in respect of any time after the end of the period of 28 days.
202CB(4)
For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration in relation to a payer while a notice under section 202BD given to the payer in relation to the recipient is in force.
202CB(5)
If: (a) the tax file number of a recipient is withdrawn under section 202BF ; and (b) at the time of the withdrawal, the number is stated in a TFN declaration;
the declaration is taken to state the tax file number of the recipient in spite of the withdrawal of the number.
202CB(6)
Subsections (2) to (4) do not apply to a TFN declaration given to the Student Assistance Secretary, to the Employment Secretary or to the Chief Executive Centrelink: (a) by a person who is an applicant for an austudy payment, a jobseeker payment or a youth allowance under the Social Security Act 1991 ; or (aaa) by a person who is not a member of a couple and is an applicant for a parenting payment under the Social Security Act 1991 ; or
(aa) (Repealed by Act No 45 of 1998) (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a payment referred to in paragraph (a) .
202CB(7) Persons receiving benefits under Veterans ' Entitlements Act.
Subsections (2) to (4) do not apply to a TFN declaration given to the Veterans ' Affairs Secretary:
(a) by a person who is an applicant for a pension or allowance under the Veterans ' Entitlements Act 1986 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a pension, veteran payment (within the meaning of that Act) or allowance under that Act.Subsections (2) to (4) do not apply to a TFN declaration given to the Military Rehabilitation and Compensation Commission:
(a) by a person who is an applicant for compensation or an allowance under the Military Rehabilitation and Compensation Act 2004 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, such compensation or allowance.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
