CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 123 Secretary may request person to give statement of tax file number
CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 123
Secretary may request person to give statement of tax file number (1) If the person is in Australia, the Secretary may request but not compel the person:
- (a) if the person has a * tax file number--to give the Secretary
a written statement of the person's tax file number; or
(b) if the person does not have a tax file number:
- (i) to apply to the
Commissioner of Taxation for a tax file number; and
(ii) to give the Secretary a written statement of the person's tax file number after the Commissioner of Taxation has issued it.
(3) The Secretary may exempt the person from having to comply with the request.
(4) The consequences of failing to comply with the request are as set out in point C2 of Schedule 2 (calculation of rate of child care rebate).