PAID PARENTAL LEAVE ACT 2010 - SECT 124 Purposes for which tax file numbers may be used

PAID PARENTAL LEAVE ACT 2010 - SECT 124

  (1)   Subsection   (2) applies to the tax file number of a person that is provided to the Secretary:

  (a)   under a provision of this Act, for the purposes of this Act:

  (i)   by the person; or

  (ii)   by the partner of the person; or

  (iii)   by the Commissioner of Taxation on the authority of the person; or

  (b)   by the Commissioner of Taxation under section   123.

  (2)   A tax file number provided to the Secretary as referred to in subsection   (1) may be used only for the following purposes:

  (a)   to detect cases in which instalments of parental leave pay have been paid when they should not have been paid;

  (b)   to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.