A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 27 Variation of instalment and past period determinations where

Commonwealth Numbered Acts

Variation of instalment and past period determinations where failure to provide tax file number

Non-compliance with request

(a): the Secretary makes a request under subsection 26(1); and
(b): the claimant does not comply with the request within 28 days of the request being made;

then, subject to subsection (2), the consequence in subsection (5) applies.

Exemption from request under subsection 26(1)

(2): The Secretary may determine that the consequence in subsection (5) does not apply if:

(a): the TFN determination person concerned is or was the claimant's partner; and
(b): the claimant cannot obtain from the person:

Statement that TFN claim person does not know what his or her tax file number is etc.

(i): the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(ii): the Commissioner of Taxation tells the Secretary that the person has no tax file number;

the consequence in subsection (5) applies.

Statement that an application for a tax file number is pending

(i): the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(ii): the Commissioner of Taxation tells the Secretary that the person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (5) applies.

Variation of determination

(5): For the purposes of subsection (1), (3) or (4), the consequence is that the Secretary may:

(a): if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or
(b): if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.

Consequence of Secretary later becoming aware of tax file number

(a): under subsection (5), the Secretary varies the determination; and
(b): the Secretary finds out the tax file number of the TFN determination person concerned:

(i): if paragraph (5)(a) applies—before the end of the income year following the one in which the variation took effect; or
(ii): if paragraph (5)(b) applies—at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection (5).