Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments  

SECTION 202CE   EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER  

202CE(1)    

If the Commissioner is satisfied:

(a)    

that the tax file number stated in a TFN declaration:

(i) has been cancelled or withdrawn since the declaration was given; or

(ii) is otherwise wrong; and

(b)    

that the recipient has a tax file number;

the Commissioner may give to the payer concerned written notice of the incorrect statement and the recipient ' s tax file number.

202CE(2)    

If a notice is given under subsection (1) , the TFN declaration shall be regarded, for the purposes of this Part, as having always stated the recipient ' s tax file number.

202CE(3)    

If:

(a)    

the Commissioner is satisfied that the tax file number stated in a TFN declaration:

(i) has been cancelled since the declaration was given; or

(ii) is for any other reason not the recipient ' s tax file number; and

(b)    

the Commissioner is not satisfied that the recipient has a tax file number;

the Commissioner may, by written notice given to the payer, inform the payer accordingly.

202CE(4)    

A notice under subsection (3) takes effect on the day specified in the notice, being a day not earlier than the day on which a copy of the notice is given to the recipient under subsection (5) .

202CE(5)    

The Commissioner shall give a copy of any notice under subsection (3) to the recipient concerned, together with a written statement of the reasons for the decision to give the notice.

202CE(6)    

On and from the day on which a notice under subsection (3) takes effect, the TFN declaration concerned shall be taken not to state the tax file number of the recipient concerned.

202CE(7)    

Subsection (6) does not apply to a TFN declaration given to the Employment Secretary or to the Chief Executive Centrelink:

(a)    

by a person who is an applicant for an austudy payment, a CDEP Scheme Participant Supplement, 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(aa) (Repealed by Act No 45 of 1998)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) .

202CE(8)   Persons receiving benefits under Veterans ' Entitlements Act.  

Sub-section (6) does 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.

202CE(9)    

Subsection (6) does 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.