A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision B - Determination of claims etc  

SECTION 26   Secretary's power to request tax file numbers  

26(1)    


If:


(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or


(b) a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;

the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.



Statement of tax file number

26(2)    
The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.

Statement that TFN person does not know what his or her tax file number is etc

26(3)    
The second kind of statement that can be made is a statement by the TFN determination person that the person:


(a) has a tax file number but does not know what it is; and


(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and


(c) authorises the Commissioner of Taxation to tell the Secretary:


(i) whether the person has a tax file number; and

(ii) if the person has a tax file number - that number.


Statement that an application for a tax file number is pending

26(4)    
The third kind of statement that can be made is a statement by the TFN determination person that the person:


(a) has an application for a tax file number pending; and


(b) authorises the Commissioner of Taxation to tell the Secretary:


(i) if a tax file number is issued to the person - that number; or

(ii) if the application is refused - that the application has been refused; or

(iii) if the application is withdrawn - that the application has been withdrawn.


 

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