Commonwealth Numbered Acts

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SOCIAL SECURITY ACT 1991 No. 46, 1991 - SECT 529

Provision of tax file number
529. (1) Unemployment benefit is not payable unless:

   (a)  a person has given the Secretary a written statement of the person's
        tax file number; or

   (b)  a person has given the Secretary an employment declaration and
        satisfies either subsection (2) or (3). Note: the Secretary can
        require a person to quote their tax file number under section 1308.

(2) A person satisfies this subsection if:

   (a)  the employment declaration states that the person:

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

   (ii) has asked the Commissioner of Taxation to inform him or her of the
        number; and

   (b)  the person has given the Secretary a document authorising the
        Commissioner of Taxation to tell the Secretary:

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

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

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

(3) A person satisfies this subsection if:

   (a)  the employment declaration states that an application by the person
        for a tax file number is pending; and

   (b)  the person has given the Secretary a document authorising the
        Commissioner of Taxation to tell the Secretary:

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   (iii) if the application is withdrawn - that the application has been
        withdrawn; and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

   (d)  the application for a tax file number has not been withdrawn. 


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