SOCIAL SECURITY (ADMINISTRATION) ACT 1999 - SECT 77 Consequences of not giving tax file number

SOCIAL SECURITY (ADMINISTRATION) ACT 1999 - SECT 77

Consequences of not satisfying request for tax file number

  (1)   If the Secretary makes a request of a person under section   75, the consequences set out in the following table apply unless the person satisfies the request in accordance with section   76.

Note:   The Secretary may exempt a person from the operation of this subsection   (see subsection   (4)).

Consequences of relevant person not having tax file number after giving declaration

  (2)   The consequences set out in subsection   (3) apply if:

  (a)   the Secretary makes a request under section   75 of a person (the request recipient ); and

  (b)   the request recipient satisfies the request by giving:

  (i)   a declaration mentioned in subparagraph   76(1)(b)(i) that contains a statement as required by subsection   76(4); and

  (ii)   a document in which the Commissioner of Taxation is authorised to tell the Secretary certain matters mentioned in subsection   76(5); and

  (c)   the Commissioner of Taxation tells the Secretary that the relevant person mentioned in paragraph   76(4)(a) (if applicable) does not have a tax file number or that any of the following apply in relation to the relevant person mentioned in paragraph   76(4)(b) (if applicable):

  (i)   the relevant person has not applied for a tax file number;

  (ii)   an application by the relevant person for a tax file number has been refused;

  (iii)   the relevant person has withdrawn an application for a tax file number.

Note 1:   The relevant person may be the request recipient or another person whose tax file number has been requested under subsection   75(3) or (4).

Note 2:   The Secretary may exempt a person from the operation of this subsection and subsection   (3) (see subsection   (4)).

  (3)   The consequences are that:

  (a)   if the request recipient is receiving a social security payment--the social security payment ceases to be payable to the recipient; and

  (b)   if the request recipient is the holder of a seniors health card, or a health care card that is income - tested for the request recipient--the Secretary must determine that the card is to be cancelled.

Exemptions

  (4)   The Secretary may exempt a person who has been given a request under section   75 from the operation of either or both the following:

  (a)   subsection   (1) of this section;

  (b)   subsections   (2) and (3) of this section.

  (5)   Without limiting subsection   (4), if the Secretary requests the request recipient under section   75 to give a written statement of another person's tax file number, the Secretary may exempt the request recipient under subsection   (4) if the Secretary is satisfied that:

  (a)   the request recipient does not know the other person's tax file number; and

  (b)   the request recipient cannot satisfy the request in accordance with section   76.