INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision E - How payees can quote their tax file numbers  

SECTION 220AN   WHEN TAX FILE NUMBER DECLARATION IN FORCE  

220AN(1)   When declaration in force.  

A tax file number declaration made by a person (the ``first person'' ) to another person (the ``second person'' ) is in force at all times after it is made until any of the following happens:

(a) 29 days pass after the declaration is made without an obligation being imposed on the second person under section 220AQ in relation to the tax file number declaration form concerned;

(b) one year passes after the second person makes a reportable payment to the first person (being a payment made when the declaration is in force) without the first person again becoming entitled to receive a reportable payment from the second person;

(c) the first person makes another tax file number declaration to the second person;

(d) the Commissioner, by notice in the Gazette , determines that:

(i) all tax file number declarations cease to be in force; or

(ii) a specified class of tax file number declarations that includes the particular tax file number declaration ceases to be in force;

(e) the declaration ceases to be in force because of subsection (2).

Note:

The first person would normally be a payee and the second person would normally be a payer.

220AN(2)   Cancellation - no tax file number.  

A tax file number declaration ceases to be in force if:

(a) the Commissioner is satisfied that the tax file number stated in the declaration form:

(i) has been cancelled since the form was given; or

(ii) is for any other reason not the first person's tax file number; and

(b) the Commissioner is not satisfied that the first person has a tax file number; and

(c) the Commissioner, by written notice given to the second person and the first person:

(i) informs them accordingly; and

(ii) states that the declaration ceases to be in force on a specified day (which must not be earlier than the day on which the notice is given to the first person).

In such a case, the declaration ceases to be in force on the day specified in the notices.

220AN(3)   Notification of decisions.  

If the Commissioner gives the first person a notice under subsection (2), the Commissioner must, together with the notice, give the first person a written statement of the reasons for the decision to give the notice.