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).
- (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.
- (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(iii) if the application is withdrawn--that the application has been withdrawn; and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(d) the application for a tax file number has not been withdrawn.