A New Tax System (Family Assistance) (Administration) Act 1999
(Repealed by No 14 of 2014)
View history note
Hide history noteS 154A repealed by No 14 of 2014, s 3 and Sch 12 item 29, applicable on and after that commencement in relation to a record provided under subsection 154A(2) or 154B(1) of this Act before 1 April 2014. S 154A formerly read:
under a provision of this Act for the purposes of this Act. The tax file number must first have been provided to the Secretary as described in subsection (1).
SECTION 154A Getting details of adjusted taxable income
154A(1)
This section applies to the tax file number of an individual that is provided to the Secretary:
(a)
by the individual; or
(b)
by the partner of the individual; or
(c)
by the Commissioner of Taxation on the authority of the individual;
154A(2)
The Secretary may provide to the Commissioner of Taxation a record (the
designated TFN record
) of an individual
'
s tax file number for the purpose of being informed by the Commissioner of amounts included in the individual
'
s adjusted taxable income for a specified income year.
Note:
S 154A(2) substituted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. No 49 of 2009, s 3 and Sch 3 items 3 and 4 contain the following application and transitional provisions:
Application
(1)
Section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended) applies in relation to a record of a tax file number provided under subsection 154A(2) of that Act:
(a) during the period starting on 1 July 2006 and ending immediately before 1 July 2009 (the pre-commencement period ); or
(b) on or after 1 July 2009.
(2)
For the purposes of the application of section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) to a record provided during the pre-commencement period, the record so provided is the designated TFN record .
Transitional - providing TFN record again if income details yet to be provided for past income years
(1)
This item applies if, before 1 July 2009:
(a) the Commissioner of Taxation destroyed the Commissioner's record of an individual's tax file number provided under section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 for an income year; and
(b) the Commissioner did not provide the Secretary with particulars of the individual's taxable income for that income year.
Secretary may provide the TFN record again
(2)
The Secretary may provide the individual's tax file number to the Commissioner under subsection 154A(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended) for that income year.
Modification to normal rules if TFN record provided again
(3)
Section 154A of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended) applies in relation to a tax file number so provided as if subsections 154A(6) and (7) of that Act were replaced with the following:
(6)
The Commissioner must destroy the designated TFN record if and when the Commissioner later:
(a) discloses particulars of the individual's adjusted taxable income for that income year under subsection (5); or
(b) receives a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.
S 154A(2) formerly read:
154A(2)
The Secretary may provide to the Commissioner of Taxation a tax file number to which subsection (1) applies, or is taken to apply, for the purpose of being informed of the amount determined by the Commissioner to be the taxable income for that income year of the individual to whom the tax file number relates.
154A(3)
The Secretary may later give written notice to the Commissioner that the Secretary understands that the individual is not required to lodge an income tax return for that income year.
S 154A(3) substituted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. For application and transitional provisions, see note under s 154A(2). S 154A(3) formerly read:
154A(3)
If:
(a) a tax file number to which subsection (1) applies, or is taken to apply, is provided to the Commissioner of Taxation in respect of a particular income year; and
(b) the Commissioner of Taxation determines the taxable income of the individual before the end of 3 years after the end of that income year;the Commissioner may provide the Secretary with particulars of the income determined in respect of that individual and disclose that individual's TFN to the Secretary.
S 154A(3) amended by No 33 of 2004, s 3 and Sch 1 items 4 and 6, by substituting " 3 years'' for " 2 years'' in para (b), applicable to a determination of taxable income made on or after 1 July 2003 (including after the commencement of this amendment - 20 April 2004).
154A(4)
A notice under subsection (3) may include a record of the individual ' s tax file number. The Commissioner must destroy that record when it is no longer needed for the purposes of the notice.
S 154A(4) substituted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. For application and transitional provisions, see note under s 154A(2). S 154A(4) formerly read:
154A(4)
If a tax file number to which subsection (1) applies, or is taken to apply, is provided to the Commissioner of Taxation in respect of a particular income year, the Commissioner must, 3 years after the end of that income year, destroy the Commissioner's record of the tax file number so provided.
S 154A(4) amended by No 33 of 2004, s 3 and Sch 1 items 5 and 6, by substituting " 3 years'' for " 2 years'', applicable to tax file numbers provided either before or after the commencement of this Part to the Commissioner in respect of the income year beginning on 1 July 2001 or any later income year.
S 154A inserted by No 45 of 2000, s 3 Sch 2 item 126, effective 1 July 2000. For transitional provisions see note under s 69.
154A(5)
If the Commissioner works out amounts included in the individual ' s adjusted taxable income for that income year, the Commissioner may disclose to the Secretary:
(a) particulars of those amounts; and
(b) the individual ' s tax file number.
S 154A(5) inserted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. For application and transitional provisions, see note under s 154A(2).
154A(6)
The Commissioner must destroy the designated TFN record 3 years after the end of that income year, unless during those 3 years:
(a) the Commissioner has not disclosed particulars of the individual ' s adjusted taxable income for that income year under subsection (5); and
(b) the Commissioner has not received a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.
S 154A(6) inserted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. For application and transitional provisions, see note under s 154A(2).
154A(7)
If the Commissioner is not required to destroy the designated TFN record under subsection (6), the Commissioner must do so if and when the Commissioner later:
(a) discloses particulars of the individual ' s adjusted taxable income for that income year under subsection (5); or
(b) receives a notice under subsection (3) that the Secretary understands that the individual is not required to lodge an income tax return for that income year.
S 154A(7) inserted by No 49 of 2009, s 3 and Sch 3 item 1, effective 1 July 2009. For application and transitional provisions, see note under s 154A(2).
154A(8)
If the tax file number of an individual, or of the partner of an individual, is provided to the Secretary under Division 4E of Part 3 , this section applies as if a reference to the amounts included in the individual ' s adjusted taxable income were a reference to the individual ' s taxable income or the individual ' s partner ' s taxable income (as the case requires).
S 154A(8) inserted by No 141 of 2011, s 3 and Sch 8 item 15, applicable in relation to the 2012-13 income year and later income years.
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