Family Assistance Legislation Amendment (Building on the Child Care Package) Act 2019 (125 of 2019)

Schedule 1   Amendments relating to child care subsidies

Part 1   Amendments commencing at the start of the first CCS fortnight after Royal Assent

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

36   Subsections 67BF(2) and (3)

Repeal the subsections, substitute:

(2) A claim is taken not to have been made by an individual if:

(a) the Secretary has made a determination under subsection 67BE(2) in relation to the claim; and

(b) at the end of the 28 days after the day the determination was made:

(i) if the Secretary has made a further determination under subsection 67BE(3) in relation to the claim - the individual has not provided the individual's tax file number; or

(ii) if the Secretary has not made a further determination under subsection 67BE(3) in relation to the claim - the individual has not provided the tax file number of each TFN claim person.

(3) The Secretary's rules may prescribe other circumstances in which a claim is taken not to have been made.