Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 202EA

             (1)  Nothing in this Part shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection (5) to make a TFN declaration, or to quote his or her tax file number, in connection with the payment of that pension, benefit or allowance.

             (2)  For the purposes of this Part, a person who is being paid a pension or benefit referred to in subsection (5) shall be taken to have quoted his or her tax file number in a TFN declaration given to a payer of the person if a statement is made in the declaration to the effect that the person is being paid such a pension or benefit.

             (3)  A person who, as a person who is being paid a pension or benefit referred to in subsection (5), is taken, because of this section, to have quoted his or her tax file number in a TFN declaration shall continue to be taken to have, because of this section, quoted the number in the declaration until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section.

             (4)  The Commissioner may not give a notice under subsection (3) until the person has ceased to be paid any pension or benefit referred to in subsection (5).

             (5)  This section applies in relation to the following:

                     (a)  an age pension under Part 2.2 of the Social Security Act 1991 ;

                     (b)  a disability support pension under Part 2.3 of that Act;

                     (c)  a wife pension under Part 2.4 of that Act;

                     (d)  a carer payment under Part 2.5 of that Act;

                      (f)  a widow B pension under Part 2.8 of that Act;

                    (fa)  a parenting payment that is a pension PP (single) under Part 2.10 of that Act;

                     (g)  a special benefit under Part 2.15 of that Act;

                     (h)  a special needs pension under Part 2.16 of that Act;

                      (i)  a pension under Part III of the Veterans' Entitlements Act 1986 ;

                     (ia)  income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 ;

                      (j)  Defence Force Income Support Allowance under Part VIIAB of the Veterans' Entitlements Act 1986 .