Student Assistance Act 1973

Part 7 - Miscellaneous  

Division 1 - Provision and use of tax file numbers  

SECTION 47   CONSEQUENCES OF NOT GIVING TAX FILE NUMBER  

Consequences of not satisfying request for tax file number

47(1)    
If the Secretary makes a request of a person under section 45 , the consequences set out in the following table apply if the person does not satisfy the request in accordance with section 46 .

Consequences of not satisfying request for tax file number
Item	If the request under section 45 was given to …	the consequence is …
1	a person:	the benefit is not payable
	(a) who is making a claim for a benefit under a current special educational assistance scheme; or
	(b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined
2	a person who is receiving a benefit under a current special educational assistance scheme	at the end of 28 days after the Secretary made the request, the benefit ceases to be payable

Note:

The Secretary may exempt a person from the operation of this subsection: see subsection (3) .

Consequences of person not having tax file number after giving declaration

47(2)    
If:

(a)    the Secretary makes a request of a person under section 45 ; and

(b)    the person satisfies the request by giving the Secretary:

(i) a TFN declaration that contains the statement required by subsection 46(3) ; and

(ii) a document in which the person authorises the Commissioner of Taxation to tell the Secretary the matters mentioned in subsection 46(4) ; and

(c)    the Commissioner of Taxation tells the Secretary that the person does not have a tax file number or that any of the following apply in relation to the person:

(i) the person has not applied for a tax file number;

(ii) an application by the person for a tax file number has been refused;

(iii) the person has withdrawn an application for a tax file number;

the consequences set out in the following table apply.

Consequences of person not having tax file number after giving declaration
Item	If the request under section 45 was given to …	the consequence is …
1	a person:	the benefit is not payable
	(a) who is making a claim for a benefit under a current special educational assistance scheme; or
	(b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined
2	a person who is receiving a benefit under a current special educational assistance scheme	the benefit ceases to be payable

Note:

The Secretary may exempt a person from the operation of this subsection: see subsection (3) .

Exemptions

47(3)    
The Secretary may exempt a person who has been given a request under section 45 from the operation of subsection (1) or (2) of this section.