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CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 7 Meaning of comply with a tax file number request--request for tax file number of person's partner

CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 7

Meaning of comply with a tax file number request--request for tax file number of person's partner (1) This section deals with how a * tax file number request may be complied with if it is a request under section 45, 72, 98 or 124 (these are requests to a person for his or her partner's * tax file number).

(2) To comply with a * tax file number request, the person may:

    (a) give the Secretary a written statement of the partner's * tax file number; or

    (b) give the Secretary a declaration by the partner in a form approved in writing by the Secretary and satisfy either subsection (3) or (4).

(3) The person satisfies this subsection if:

    (a) the partner's declaration states that the partner:

      (i) has a * tax file number but does not know what it is; and

      (ii) has asked the Commissioner of Taxation to inform the partner of the partner's tax file number; and

    (b) the person has given the Secretary a document by the partner that authorises the Commissioner of Taxation to tell the Secretary:

      (i) whether the partner has a tax file number; and

      (ii) if the partner has a tax file number--the tax file number; and

    (c) the Commissioner of Taxation has not told the Secretary that the partner has no tax file number.

(4) The person satisfies this subsection if:

    (a) the partner's declaration states that an application by the partner for a * tax file number is pending; and

    (b) the person has given the Secretary a document by the partner that authorises the Commissioner of Taxation to tell the Secretary:

      (i) if a tax file number is issued to the partner--the tax file 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      (iii) if the application is withdrawn--that the application has been withdrawn; and

    (c) the Commissioner of Taxation has not told the Secretary that an application by the partner for a tax file number has been refused; and

    (d) the application for a tax file number has not been withdrawn.