(1)

If the regulations make provision in accordance with section 49, 50, 52 or 53 for the making of claims in relation to child care benefit, the regulations may make provision for individuals who are claimants, or partners of claimants, to include in the claim, or in a document in a specified form given to the Secretary together with the claim, a statement of any of the kinds set out in subsection (2), (3) or (4).

Statement of tax file number

(2)

The first kind of statement is a statement of the tax file number of the individual.

Statement that individual does not know what his or her tax file number is etc.

(3)

The second kind of statement is a statement that the individual:

(a)

has a tax file number but does not know what it is; and

(b)

has asked the Commissioner of Taxation to inform the individual of his or her tax file number; and

(c)

authorises the Commissioner of Taxation to tell the Secretary:

(i)

whether the individual has a tax file number; and

(ii)

if the individual has a tax file number—that number.

Statement that an application for a tax file number is pending

(4)

The third kind of statement is a statement that the individual:

(a)

has an application for a tax file number pending; and

(b)

authorises the Commissioner of Taxation to tell the Secretary:

(i)

if a tax file number is issued to the individual—that number; or

(ii)

if the application is refused—that the application has been refused; or

(iii)

if the application is withdrawn—that the application has been withdrawn.

Exemption from requirement under subsection (1)

(5)

If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the Secretary to determine that the requirement mentioned in that subsection does not apply to partners of claimants if the claimants cannot obtain from their partners:

(a)

the tax file number of their partners; or

(b)

a statement by the partners under subsection (2), (3) or (4).

Consequences of failure to provide tax file number etc.

(6)

If the regulations make provision in accordance with subsection (1), the regulations may also make provision for determinations not to be made in relation to the claims in specified circumstances where statements of the kind mentioned in subsection (3) or (4) are made.