Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS

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Division 5 - Exemptions

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SECTION 202EA PERSONS RECEIVING CERTAIN PENSIONS ETC. - EMPLOYMENT

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202EA(1)

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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.

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202EA(2)

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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.

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202EA(3)

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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.

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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)

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This section applies in relation to the following:

(a) an age pension under Part 2.2 of the Social Security Act 1991 ;

(b)

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a disability support pension under Part 2.3 of that Act;

(c)

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(Repealed by No 26 of 2018)

(d)

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a carer payment under Part 2.5 of that Act;

(e) (Repealed by No 197 of 1997);

(f)

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(Repealed by No 26 of 2018)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)

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income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 .

(j)

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(Repealed by No 142 of 2021)

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History

S 202EA(5) amended by No 142 of 2021, s 3 and Sch 1 items 12 and 13, by substituting " 1986 . " for " 1986 ; " in para (ia) and repealing para (j), effective 1 January 2022. No 142 of 2021, s 3 and Sch 1 item 14(3) contains the following saving provision:

14 Saving provisions
…

(3)
Paragraph 202EA(5)(j) of the Income Tax Assessment Act 1936 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of Defence Force Income Support Allowance under Part VIIAB of the Veterans ' Entitlements Act 1986 made before, on or after that commencement.

Para (j) formerly read:

(j) Defence Force Income Support Allowance under Part VIIAB of the Veterans ' Entitlements Act 1986 .

S 202EA(5) amended by No 26 of 2018, s 3 and Sch 3 item 3, by repealing para (c), effective 20 March 2020. For saving provision, see note under s 202EB(5) . Para (c) formerly read:

(c) a wife pension under Part 2.4 of that Act;

S 202EA(5) amended by No 26 of 2018, s 3 and Sch 2 item 1, by repealing para (f), effective 20 March 2020. No 26 of 2018, s 3 and Sch 2 item 83 contains the following saving provision:

83 Saving provision - Income Tax Assessment Act 1936
83
Despite the amendments made by this Schedule, paragraph 202EA(5)(f) and subparagraph 202EB(5)(a)(vi) of the Income Tax Assessment Act 1936 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a person receiving widow B pension under Part 2.8 of the Social Security Act 1991 before, on or after that commencement.

Para (f) formerly read:

(f) a widow B pension under Part 2.8 of that Act;

S 202EA(5)(ia) inserted by No 89 of 2007, s 3 and Sch 4 item 1, effective 22 June 2007.

S 202EA(5)(j) inserted by No 100 of 2004.

S 202EA(5) amended by No 13 of 1999, No 197 of 1997, No 216 of 1991, and substituted by No 100 of 1991.

S 202EA inserted by No 97 of 1988.

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