Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 6

6. After Part V of the Principal Act the following Part is inserted:

"PART VA-TAX FILE NUMBERS

"Division 1-Preliminary Objects of this Part

"202. The objects of this Part are, by means of the establishment of a system
of tax file numbers:

   (a)  to increase the effectiveness and efficiency of the matching of
        information contained in reports given to the Commissioner under this
        Act or the regulations with information disclosed in income tax
        returns by taxpayers;

   (b)  to prevent evasion of liability to taxation under the laws of the
        Commonwealth relating to income tax; and

   (c)  to facilitate the administration of any legislation enacted by the
        Parliament under which benefits are provided by the Commonwealth to
        students in relation to contributions payable by students to
        institutions of higher education towards the cost of providing courses
        of study at those institutions. Interpretation

"202A. In this Part, unless the contrary intention appears:
'applicant', in relation to an application for the issue of a tax file number,
means the person specified in the application as the person by whom or on
whose behalf the issue of a tax file number is sought;
'bank' means:

   (a)  the Reserve Bank of Australia;

   (b)  a bank within the meaning of the Banking Act 1959; or

   (c)  a person who carries on State banking within the meaning of paragraph
        51 (xiii) of the Constitution;
'building society' means a society registered or incorporated as a building
society, co-operative housing society or similar society under a law relating
to such societies that is in force in a State or Territory;
'child' means a person who is less than 16 years of age;
'credit union' means a society or other body of persons that is registered or
incorporated as a credit union or credit society under a law relating to
credit unions or credit societies that is in force in a State or Territory;
'data processing device' means any article or material from which information
is capable of being reproduced with or without the aid of any other article or
device;
'employee' means an employee as defined in section 221A;
'employer' means an employer as defined in section 221A;
'employment declaration' means a declaration made for the purpose of section
202C;
'entity' means a body corporate or unincorporated association, but does not
include a natural person or a partnership;
'financial institution' means:

   (a)  a bank;

   (b)  a building society; or

   (c)  a credit union;
'government body' means the Commonwealth, a State, a Territory or an authority
of the Commonwealth or of a State or Territory;
'interest-bearing account' means any facility by which a financial
institution:

   (a)  does any one or more of the following:

        (i)    accepts deposits of money to the credit of a person;

        (ii)   allows withdrawals from the money deposited;

        (iii)  pays cheques or payment orders drawn on the institution by, or
               collects cheques or payment orders on behalf of, the person;
               and

   (b)  pays or credits interest, or amounts in the nature of interest, on the
        balance standing to the credit of the person from time to time;
'interest-bearing deposit' means a deposit of money with a financial
institution, in consideration of which the financial institution pays or
credits interest, or amounts in the nature of interest, to a person;
'investment body' means a person who is an investment body within the meaning
of section 202D;
'investment to which this Part applies' means an investment of a kind
mentioned in section 202D;
'investor' means a person who is an investor within the meaning of section
202D;
'passport', in relation to a person who does not hold a passport, means
another official travel document held by the person;
'person' includes a partnership, a company and a person in the capacity of
trustee of a trust estate;
'public company' means a public company within the meaning of the Companies
Act 1981 or a law in force in a State or Territory that corresponds to that
Act; 'recently-arrived visitor to Australia' means a natural person who:

   (a)  is not a resident of Australia;

   (b)  is in Australia; and

   (c)  has been in Australia for a total of less than 6 weeks during the
        immediately preceding 12 months;
'salary or wages' means salary or wages as defined in section 221A;
'securities dealer' means a person who is a dealer for the purposes of the
Securities Industry Act 1980 or for the purposes of a law of a State or
Territory that corresponds to that Act;
'solicitor' means a solicitor, barrister and solicitor or legal practitioner
of the High Court or of the Supreme Court of a State or Territory;
'tax file number', in relation to a person, means a number issued to the
person by the Commissioner, being a number that is either:

   (a)  a number issued to the person under Division 2; or

   (b)  a number notified, before the commencement of this section, to the
        person as the person's income tax file number;
'unit trust' means a trust to which a unit trust scheme relates, and includes:

   (a)  a cash management trust;

   (b)  a property trust;

   (c)  an arrangement declared by the Minister, by notice published in the
        Gazette, to be a unit trust for the purposes of this definition;
but does not include any arrangement declared by the Minister, by notice
published in the Gazette, not to be a unit trust for the purposes of this
definition;
'unit trust scheme' means an arrangement made for the purpose, or having the
effect, of providing, for a person who has funds available for investment,
facilities for participation by the person, as a beneficiary under a trust, in
any profit or income arising from the acquisition, holding, management or
disposal of property under the trust.

"Division 2-Issuing of tax file numbers Application for tax file number

"202B. (1) A person may apply to the Commissioner for the issue of a tax file
number.

"(2) An application shall be in a form approved by the Commissioner and shall
be accompanied by documentary evidence of the applicant's identity.

"(3) An application may be handed in at, or posted to, the office of a Deputy
Commissioner.

"(4) An application may be handed in at an office or facility designated by
the Commissioner as a receiving centre for applications of that kind. Issuing
of tax file numbers

"202BA. (1) Subject to subsection (3), if, on an application for a tax file
number, the Commissioner is satisfied that the applicant's identity has been
established, the Commissioner shall issue a tax file number to the applicant.

"(2) If, on such an application, the Commissioner is not satisfied as to the
applicant's true identity, the Commissioner may refuse the application.

"(3) If, on such an application, the Commissioner is satisfied that:

   (a)  the applicant already has a tax file number; or

   (b)  a notice under section 202BD in relation to the applicant is in force;
        the Commissioner shall refuse the application.

"(4) The Commissioner may, without an application being made, issue a tax file
number to a person whenever it is necessary to do so in connection with the
performance of a function of the Commissioner under a law of the Commonwealth
relating to taxation.

"(5) The Commissioner shall issue a tax file number to a person by giving the
person a written notice of the number.

"(6) The Commissioner shall refuse an application for a tax file number by
giving the applicant a written notice of the refusal and of the reasons for
the refusal. Current tax file number

"202BB. On the issue of a tax file number to a person, any tax file number
previously issued to the person and not already cancelled or withdrawn ceases
to have effect. Deemed refusal by Commissioner

"202BC. (1) If the Commissioner has not decided an application for a tax file
number within 28 days after the application is made, the applicant may, at any
time, give to the Commissioner written notice that the applicant wishes to
treat the application as having been refused.

"(2) If in the application the applicant has stated the name and address of
one or more employers of the applicant, subsection (1) does not apply at a
particular time if at that time a notice has been issued to each such employer
under section 202BD in relation to the applicant and each such notice is in
force.

"(3) For the purposes of Division 6, where an applicant gives notice under
subsection (1), the Commissioner shall be taken to have refused the
application for a tax file number on the day on which the notice was given.
Interim notices

"202BD. (1) Where an application for a tax file number states the name and
address of an employer of the applicant, the Commissioner may give to the
employer a notice under this section in relation to the applicant.

"(2) The notice remains in force for the period of 28 days commencing on the
day specified in the notice.

"(3) The notice shall specify:

   (a)  the applicant's name as shown in the application; and

   (b)  the last day of the period for which the notice remains in force.

"(4) On giving the notice, the Commissioner shall inform the applicant that
the notice has been given.

"(5) The notice may be given to take effect on the expiration of a notice
previously given to the employer under this section in relation to the
applicant.

"(6) Where, while an application for a tax file number is pending, the
applicant notifies the Commissioner, in writing, of the name and address of an
employer of the employee (being an employer whose name and address is not
stated on the application), the employer's name and address shall, at the end
of the period of 7 days after the notification, be taken to have been stated
on the application. Cancellation of tax file numbers

"202BE. (1) Where the Commissioner concludes that a tax file number was issued
to a person under an identity that is not the person's true identity, the
Commissioner may, by written notice given to the person, cancel the tax file
number.

"(2) The Commissioner shall set out in the notice the reasons for the
Commissioner's conclusion. Alteration of tax file numbers

"202BF. The Commissioner may, at any time, by written notice given to a person
who has a tax file number:

   (a)  withdraw that number; and

   (b)  issue to the person a new tax file number in place of the withdrawn
        number.

"Division 3-Quotation of tax file numbers by employees Employment declarations
by employees

"202C. (1) A person who, on or after the first day of the phasing-in period
for this Division, becomes an employee of another person may make an
employment declaration in relation to the other person.

"(2) A person who is an employee at the end of the phasing-in period for this
Division may make an employment declaration in relation to a person who is
then an employer of the person, regardless of whether the person has already
made a declaration under subsection (1) in relation to the same employer.

"(3) Where an employment declaration ceases to have effect because of
subsection 202CA (2), the person who made the declaration may make a new
employment declaration in place of the first-mentioned declaration.

"(4) The phasing-in period for this Division is the period that commences on
the day fixed by Proclamation as the first day of the phasing-in period for
this Division and ends at the end of:

   (a)  31 March 1989; or

   (b)  a later day fixed by Proclamation as the last day of the phasing-in
        period for this Division.

"(5) An employment declaration shall be in a form approved by the
Commissioner. Operation of employment declaration

"202CA. (1) An employment declaration ceases to have effect if the person who
made the declaration ceases to be an employee of the person to whom the
declaration relates.

"(2) An employment declaration to which a determination under subsection (3)
applies ceases to have effect at the end of the day fixed by the
determination.

"(3) The Commissioner may determine that:

   (a)  all employment declarations; or

   (b)  a specified class of employment declarations; shall cease to have
        effect at the end of the day specified in the determination.

"(4) A determination shall be made by notice published in the Gazette.
Quotation of tax file number in employment declaration

"202CB. (1) Subject to subsections (2) and (4) and subsection 202CE (2), an
employment declaration is not effective for the purposes of this Part unless
the tax file number of the employee is stated in the declaration.

"(2) For the purposes of this Part, an employee shall be taken to have stated
his or her tax file number in an employment declaration if the declaration
includes a statement:

   (a)  that an application by the employee for a tax file number is pending;
        or

   (b)  that the employee has a tax file number but does not know what it is
        and has asked the Commissioner to inform him or her of the number.

"(3) Where:

   (a)  an employment declaration includes such a statement; and

   (b)  the employee who made the declaration fails to inform the employer of
        the employee's tax file number within 28 days after making the
        declaration; subsection (2) does not apply to the declaration in
        respect of any time after the end of the period of 28 days.

"(4) For the purposes of this Part, an employee shall be taken to have stated
his or her tax file number in an employment declaration in relation to an
employer while a notice under section 202BD given to the employer in relation
to the employee is in force.

"(5) If:

   (a)  the tax file number of an employee is withdrawn under section 202BF;
        and

   (b)  at the time of the withdrawal, the number is stated in an employment
        declaration; the declaration shall be regarded as stating the tax file
        number of the employee in spite of the withdrawal of the number.
        Making of new employment declaration in place of ineffective
        declaration

"202CC. Nothing in this Division prevents an employee making a new employment
declaration stating the employee's tax file number in place of an employment
declaration that is ineffective under subsection 202CB (1). Sending of
employment declaration to Commissioner

"202CD. (1) Where an employee gives an employer an employment declaration, the
employer shall:

   (a)  countersign the original of the declaration;

   (b)  within the forwarding period for the declaration, send the original to
        the office of a Deputy Commissioner; and

   (c)  retain the copy of the declaration in accordance with subsection (6).
Penalty: $1,000.

"(2) The forwarding period commences as follows:

   (a)  if the declaration quotes the employee's tax file number, the period
        commences on the day on which the declaration is given to the
        employer;

   (b)  if, when the declaration is given, subsection 202CB (2) or (4)
        applies, the period commences on:

        (i)    the day on which the employee informs the employer of the
               employee's tax file number; or

        (ii)   the first day on which the declaration is to be regarded as not
               quoting that number;
whichever occurs first.

"(3) The forwarding period is a period of 28 days or such longer period as the
Commissioner, by notice in writing given to an employer, allows in a
particular case.

"(4) If:

   (a)  an employment declaration, when given to an employer, does not quote
        the employee's tax file number; and

   (b)  before the employer sends the declaration to the Deputy Commissioner,
        the employee informs the employer of his or her tax file number; the
        employer shall write the number on the declaration and on the copy.
Penalty: $1,000.

"(5) Where a tax file number has been written on a declaration under
subsection (4), the declaration shall be regarded as stating that number as
the tax file number of the employee who made the declaration.

"(6) The employer shall retain the copy of an employment declaration until:

   (a)  the employee next gives an employment declaration to the employer; or

   (b)  the 1 July next following the day on which the declaration ceases to
        have effect. Effect of incorrect quotation of tax file number

"202CE. (1) If the Commissioner is satisfied:

   (a)  that the tax file number stated in an employment declaration:

        (i)    has been cancelled or withdrawn since the declaration was
               given; or

        (ii)   is otherwise wrong; and

   (b)  that the employee has a tax file number; the Commissioner may give to
        the employer concerned written notice of the incorrect statement and
        the employee's tax file number.

"(2) If a notice is given under subsection (1), the employment declaration
shall be regarded, for the purposes of this Part, as having always stated the
employee's tax file number.

"(3) If:

   (a)  the Commissioner is satisfied that the tax file number stated in an
        employment declaration:

        (i)    has been cancelled since the declaration was given; or

        (ii)   is for any other reason not the employee's tax file number; and

   (b)  the Commissioner is not satisfied that the employee has a tax file
        number; the Commissioner may, by written notice given to the employer,
        inform the employer accordingly.

"(4) A notice under subsection (3) takes effect on the day specified in the
notice, being a day not earlier than the day on which a copy of the notice is
given to the employee under subsection (5).

"(5) The Commissioner shall give a copy of any notice under subsection (3) to
the employee concerned, together with a written statement of the reasons for
the decision to give the notice.

"(6) On and from the day on which a notice under subsection (3) takes effect,
the employment declaration concerned shall be taken not to state the tax file
number of the employee concerned.

"Division 4-Quotation of tax file numbers in connection with certain
investments Explanation of terms: investment, investor, investment body,
phasing-in period

"202D. (1) This Part applies only to investments of the kinds mentioned in
column 1 of the following table and to persons who are investors or investment
bodies in relation to those investments.
Table ------------------------------------------------------------------------
Item
Column 1                Column 2                Column 3

No.  Investment              Investor                Investment body

------------------------------------------------------------------------------
-- 1    Interest-bearing account

with a financial
     institution             The person in whose name

                             the account is held     The financial
institution
2    Interest-bearing deposit

(other than a deposit to
the credit of an
account) with a
     financial institution   The person in whose name

                             the deposit is made     The financial
institution
3    Loan of money to a

government body or to a
body corporate (other
than a deposit to the
credit of an account
referred to in item 1, a
deposit to which item 2
applies or a loan by a
financial institution) The person in whose name
                             the money is lent       The government body or
body
corporate
4    Deposit of money with a

solicitor for the
purpose of:

   (a)  being invested by
the solicitor; or

   (b)  being lent under an
agreement to be arranged
by or on behalf of the
     solicitor               The person for whose

benefit the money is to
                             be invested or lent     The solicitor

5    Units in a unit trust   The person in whose name

                             the units are held      The manager of the unit

trust
6    Shares in a public

     company                 The shareholder         The company

------------------------------------------------------------------------------
-- "(2) In relation to an investment of a kind mentioned in column 1 of an
item in the table in subsection (1):

   (a)  the investor is the person specified in column 2 of the item; and

   (b)  the investment body is the person specified in column 3 of the item.

"(3) Where:

   (a)  by virtue of subsection (2), a body corporate is the investor in
        relation to an investment; and

   (b)  another person is entitled to receive from the body corporate all or
        part of the income from the investment; the person's right to receive
        the income or part of the income is an investment to which this Part
        applies.

"(4) In relation to an investment referred to in subsection (3):

   (a)  the person entitled to receive income is the investor; and

   (b)  the body corporate is the investment body.

"(5) Subsection (4) does not affect a person's status or obligations as an
investor by virtue of subsection (2). Phasing-in period for Division

"202DA. The phasing-in period for this Division is the period of 12 months
commencing on 1 July 1990. Quotation of tax file numbers in connection with
investments

"202DB. A person who, at any time after the beginning of the phasing-in period
for this Division, is an investor in relation to an investment to which this
Part applies may quote the person's tax file number to the investment body in
connection with the investment. Method of quoting tax file number

"202DC. (1) A person quotes a tax file number to an investment body by
informing the body of the number in a manner approved by the Commissioner.

"(2) The investment body may be so informed by the person or by another person
acting for that person.

"(3) If, after the beginning of the phasing-in period for this Division, a
person becomes an investor as a result of a transaction carried out through a
securities dealer, the person shall be taken to have quoted the person's tax
file number to the investment body concerned if the dealer is informed of the
number. Investor excused from quoting tax file number in certain circumstances

"202DD. (1) A person who becomes an investor in the circumstances mentioned in
subsection (2) is to be regarded as having quoted a tax file number in
connection with the investment.

"(2) The circumstances to which subsection (1) refers are:

   (a)  the investment is of a kind mentioned in item 3, 4, 5 or 6 in the
        table in subsection 202D (1);

   (b)  the transaction giving rise to the investment is carried out:

        (i)    in the case of an item 4 investment-by means of an account
               maintained by the person with a solicitor; or

        (ii)   in any other case-by means of an account maintained by the
               person with a securities dealer;

   (c)  the person has previously informed the solicitor or dealer, as the
        case may be, of the person's tax file number in connection with a
        transaction carried out by means of the same account; and

   (d)  the solicitor or dealer has not, since so being informed in connection
        with the last-mentioned transaction, informed the person that the
        solicitor or dealer has lost the person's tax file number.

"(3) Where:

   (a)  at a particular time a person becomes an investor in relation to an
        investment to which this Part applies by virtue of acquiring shares in
        a public company;

   (b)  at that time, the person has quoted, or is taken to have quoted, a tax
        file number in connection with an existing investment consisting of a
        shareholding in that company; and

   (c)  the company has not, since the quotation of the number in connection
        with the existing investment, informed the person that the company has
        lost the person's tax file number; the person shall be taken to have
        quoted a tax file number in connection with the first-mentioned
        investment. Securities dealer to inform the investment body of tax
        file number

"202DE. Where:

   (a)  after the beginning of the phasing-in period for this Division, a
        person becomes an investor as a result of a transaction carried out
        through a securities dealer; and

   (b)  the person has informed the dealer of the person's tax file number;
        the dealer shall inform the investment body concerned of the person's
        tax file number. Effect of incorrect quotation of tax file number

"202DF. (1) If the Commissioner is satisfied:

   (a)  that the tax file number quoted to an investment body in relation to
        an investment:

        (i)    has been cancelled or withdrawn since it was quoted; or

        (ii)   is otherwise wrong; and

   (b)  that the investor has a tax file number; the Commissioner may give to
        the investment body concerned notice of the incorrect statement and
        the investor's tax file number.

"(2) If a notice is given under subsection (1), the investor shall be
regarded, for the purposes of this Part, as having always stated the
investor's tax file number in connection with the investment.

"(3) If:

   (a)  the Commissioner is satisfied that the tax file number quoted to an
        investment body in relation to an investment:

        (i)    has been cancelled since it was quoted; or

        (ii)   is for any other reason not the investor's tax file number; and

   (b)  the Commissioner is not satisfied that the investor has a tax file
        number; the Commissioner may, by written notice given to the
        investment body concerned, inform the investment body accordingly.

"(4) A notice under subsection (3) takes effect on the day specified in the
notice, being a day not earlier than the day on which a copy of the notice is
given to the investor under subsection (5).

"(5) The Commissioner shall give a copy of any notice under subsection (3) to
the investor concerned, together with a written statement of the reasons for
the decision to give the notice.

"(6) On and from the day on which a notice under subsection (3) takes effect,
the investor concerned shall be taken not to have quoted the investor's tax
file number in connection with the investment.

"(7) This section applies, in relation to a tax file number quoted by a parent
or guardian under section 202E in connection with an investment as if the
parent or guardian were the investor in relation to the investment.
Investments held jointly

"202DG. (1) Where 2 persons are jointly entitled to the property or rights
that constitute an investment to which this Part applies, neither person shall
be taken to have quoted the person's tax file number in connection with the
investment unless both persons have quoted their tax file numbers under this
Division in connection with the investment.

"(2) Where more than 2 persons are jointly entitled to the property or rights
that constitute an investment to which this Part applies, all of the persons
shall be taken to have quoted their tax file numbers in connection with the
investment if and only if at least 2 of those persons have quoted their tax
file numbers under this Division in connection with the investment.

"(3) This section does not apply in relation to persons who are jointly
entitled to property or rights merely because they are partners in a
partnership.
                            "Division 5-Exemptions
Children

"202E. (1) For the purposes of this Part, where:

   (a)  a child is an investor in relation to an investment to which this Part
        applies;

   (b)  the investment is not an investment of a kind mentioned in item 6 in
        the table in subsection 202D (1); and

   (c)  the child does not have a tax file number; the child shall be taken to
        have quoted his or her tax file number under Division 4 in connection
        with the investment if:

   (d)  the investment body concerned is given a written declaration, made by
        a parent or guardian of the child, under subsection (2); or

   (e)  a parent or guardian of the child holds the investment on behalf of
        the child and the tax file number of the parent or guardian is quoted
        to the investment body in connection with the investment.

"(2) A parent or guardian of a child may make a written declaration, in a form
approved by the Commissioner, that:

   (a)  states the child's full name and date of birth; and

   (b)  is signed by the parent or guardian.

"(3) Subject to subsection (4), a person who, as a child, is to be taken,
because of this section, to have quoted his or her tax file number in
connection with an investment shall continue to be taken, because of this
section, to have quoted the number in connection with the investment until the
end of the calendar year during which the person attained the age of 16 years.

"(4) Where:

   (a)  a person is, as a child, to be taken, because of paragraph (1) (e), to
        have quoted his or her tax file number in connection with an
        investment; and

   (b)  the tax file number of the parent or guardian referred to in
        subsection (1) is to be taken, because of section 202DF, not to have
        been quoted in connection with the investment; the first-mentioned
        person shall be taken not to have quoted his or her tax file number in
        connection with the investment until the tax file number of a parent
        or guardian of the first-mentioned person is subsequently quoted in
        connection with the investment. Persons receiving certain pensions
        etc.-employment

"202EA. (1) Nothing in this Part shall be taken to provide for a person who is
an employee as a result of being paid a pension or benefit referred to in
subsection (5) to make an employment declaration, or to quote his or her tax
file number, in connection with the payment of that pension, benefit or
allowance.

"(2) For the purposes of this Part, a person who is being paid a pension or
benefit referred to in subsection (5) shall be taken to have quoted his or her
tax file number in an employment declaration given to an employer of the
person if a statement is made in the declaration to the effect that the person
is being paid such a pension or benefit.

"(3) A person who, as a person who is being paid a pension or benefit referred
to in subsection (5), is taken, because of this section, to have quoted his or
her tax file number in an employment declaration shall continue to be taken to
have, because of this section, quoted the number in the declaration until the
Commissioner gives a written notice to the person to the effect that the
person is no longer entitled to exemption under this section.

"(4) The Commissioner may not give a notice under subsection (3) until the
person has ceased to be paid any pension or benefit referred to in subsection
(5).

"(5) This section applies in relation to:

   (a)  an age pension under Division 2 of Part IV of the Social Security Act
        1947;

   (b)  an invalid pension under Division 3 of Part IV of that Act;

   (c)  a wife's pension under Division 5 of Part IV of that Act;

   (d)  a carer's pension under Division 6 of Part IV of that Act;

   (e)  a widow's pension under Part V of that Act;

   (f)  a supporting parent's benefit under Part VI of that Act;

   (g)  a special benefit under Division 6 of Part XIII of that Act;

   (h)  a pension under Part III of the Veterans' Entitlements Act 1986.
        Persons receiving certain pensions etc.-investments

"202EB. (1) For the purposes of this Part, a person to whom this section
applies shall be taken to have quoted his or her tax file number under
Division 4 in connection with the investment if the investment body concerned
is given a written declaration, made by the person, under subsection (2).

"(2) A person to whom this section applies may make a written declaration, in
a form approved by the Commissioner, that:

   (a)  states the person's full name;

   (b)  states the nature of the pension, benefit or allowance by virtue of
        the payment of which the person is a person to whom this section
        applies; and

   (c)  is signed by the person.

"(3) A person who, as a person to whom this section applies, is taken, because
of this section, to have quoted his or her tax file number in connection with
an investment shall continue to be taken to have, because of this section,
quoted the number in connection with the investment until the Commissioner
gives a written notice to the person to the effect that the person is no
longer entitled to exemption under this section.

"(4) The Commissioner may not give a notice under subsection (3) until the
person has ceased to be a person to whom this section applies.

"(5) A person to whom this section applies is a person who is being paid:

   (a)  one of the following pensions or benefits:

        (i)    an age pension under Division 2 of Part IV of the Social
               Security Act 1947;

        (ii)   an invalid pension under Division 3 of Part IV of that Act;

        (iii)  a wife's pension under Division 5 of Part IV of that Act;

        (iv)   a carer's pension under Division 6 of Part IV of that Act;

        (v)    a widow's pension under Part V of that Act;

        (vi)   a supporting parent's benefit under Part VI of that Act;

        (vii)  a special benefit under Division 6 of Part XIII of that Act;

   (b)  a rehabilitation allowance under Part XVI of the Social Security Act
        1947 where the person is qualified or eligible to receive a pension or
        benefit mentioned in paragraph (a); or

   (c)  a pension under Part III of the Veterans' Entitlements Act 1986.
        Entities not required to lodge income tax returns

"202EC. (1) For the purposes of this Part, where:

   (a)  an entity that is not required to furnish to the Commissioner a return
        under section 161 in respect of a year of income is, at any time
        during that year, an investor in relation to an investment to which
        this Part applies; and

   (b)  the entity does not have a tax file number; the entity shall be taken
        to have quoted its tax file number in connection with the investment
        if the investment body concerned is given a written declaration, made
        by an eligible representative of the entity, under subsection (2).

"(2) A person who is an eligible representative of an entity may make a
written declaration, in a form approved by the Commissioner, that:

   (a)  states the name and address of the entity and the reason why the
        entity is not obliged to furnish to the Commissioner a return under
        section 161 in respect of the year of income; and

   (b)  is signed by the eligible representative.

"(3) An entity that, as an entity that is not required to furnish to the
Commissioner a return under section 161 in respect of a year of income, is to
be taken, because of this section, to have quoted its tax file number in
connection with an investment shall continue to be taken to have, because of
this section, quoted the number in connection with the investment until 2
months after the end of the first year of income, following the time at which
the entity is to be taken to have quoted the number, in respect of which the
entity is required so to furnish a return.

"(4) Where an entity in respect of which a declaration under subsection (2)
has been given to an investment body in connection with an investment becomes
obliged under section 161 to furnish a return in respect of a year of income,
the person who is the public officer of the entity for the purposes of this
Act is guilty of an offence if:

   (a)  the entity is, at the end of the year of income, still an investor in
        relation to the investment; and

   (b)  the investment body is not, within 2 months after the end of the year
        of income, informed of the entity's tax file number or informed that
        the entity is obliged to furnish the return.
Penalty: $1,000.

"(5) For the purposes of this section, a person is an eligible representative
of an entity if the person is:

   (a)  where the entity is a body corporate-a person who is any one or more
        of the following:

        (i)    the public officer of the body corporate for the purposes of
               this Act;

        (ii)   an officer of the body corporate within the meaning of section
               8Y of the Taxation Administration Act 1953;

        (iii)  a receiver of property of the body corporate, whether appointed
               by a court or otherwise and whether or not also a manager;

        (iv)   a liquidator of the body corporate appointed by a court;

        (v)    in the case of a foreign company within the meaning of the
               Companies Act 1981 or of a law of a State or Territory that
               corresponds to that Act-an agent of the body corporate as
               defined in section 510 of that Act or in a provision of a law
               of a State or Territory that corresponds to that section;

        (vi)   an employee of the body corporate in relation to whom there is
               in force a written authorisation to act as an eligible
               representative of the body corporate, being an authorisation by
               a person who, when the authorisation was given, was an eligible
               representative of the body corporate by virtue of one or more
               of the preceding subparagraphs; or

   (b)  where the entity is an unincorporated association-a person who is any
        one or more of the following:

        (i)    the public officer of the unincorporated association for the
               purposes of this Act;

        (ii)   a director, secretary, office-holder, liquidator, receiver or
               trustee of the association;

        (iii)  an employee or member of the unincorporated association in
               relation to whom there is in force a written authorisation to
               act as an eligible representative of the unincorporated
               association, being an authorisation by a person who, when the
               authorisation was given, was an eligible representative of the
               unincorporated association by virtue of either or both of the
               preceding subparagraphs. Recently-arrived visitors to Australia

"202ED. (1) For the purposes of this Part, where a recently-arrived visitor to
Australia is an investor in relation to an investment to which this Part
applies, the visitor shall be taken to have quoted his or her tax file number
under Division 4 in connection with the investment if:

   (a)  the visitor becomes liable to pay withholding tax in respect of income
        derived from the investment; or

   (b)  the visitor:

        (i)    gives to the investment body concerned a written declaration,
               made by the visitor, under subsection (2); and

        (ii)   produces to the investment body, for examination, a passport
               held by the visitor.

"(2) A recently-arrived visitor to Australia may make a written declaration,
in a form approved by the Commissioner, that:

   (a)  states:

        (i)    the visitor's name;

        (ii)   particulars (including the serial number (if any) and the
               country of issue) of a passport held by the visitor;

        (iii)  the visitor's usual residential address; and

        (iv)   the visitor's residential address during his or her stay in
               Australia; and

   (b)  is signed by the visitor.

"(3) A person who, as a recently-arrived visitor to Australia, is to be taken,
because of this section, to have quoted his or her tax file number in
connection with an investment shall continue to be taken, because of this
section, to have quoted the number until the end of one month after the person
ceases to be a recently-arrived visitor to Australia for a reason other than
that the person has left Australia.

"(4) Where a person in relation to whom a declaration under subsection (2) has
been given to an investment body in connection with an investment ceases to be
a recently-arrived visitor to Australia for a reason other than that the
person has left Australia, the person is guilty of an offence if:

   (a)  the person is, upon ceasing to be a recently-arrived visitor to
        Australia, still an investor in relation to the investment; and

   (b)  the investment body is not, within one month of that time, informed of
        the person's tax file number or informed that the person has ceased to
        be a recently-arrived visitor to Australia.
Penalty: $1,000.

"(5) Nothing in this section affects a person's liability to pay withholding
tax. Non-residents

"202EE. (1) For the purposes of this Part, where a non-resident is an investor
in relation to an investment to which this Part applies, the non-resident
shall be taken to have quoted the non-resident's tax file number in connection
with the investment if the non-resident becomes liable to pay withholding tax
in respect of income derived from the investment.

"(2) Nothing in this section affects a person's liability to pay withholding
tax. Territory residents etc.

"202EF. (1) For the purposes of this Part, an employee shall be taken to have
quoted the employee's tax file number in an employment declaration given to
the employer concerned under section 202C if income derived from the
employment would be exempt from income tax because of Division 1A of Part III.

"(2) For the purposes of this Part, an investor in relation to an investment
to which this Part applies shall be taken to have quoted the investor's tax
file number under Division 4 in connection with the investment if income
derived from the investment would be exempt from income tax because of
Division 1A of Part III.

"(3) A person who is to be taken, because of this section, to have quoted the
person's tax file number in connection with employment, or with an investment,
shall continue to be taken, because of this section, to have quoted the number
in connection with the employment or investment until the end of one month
after income derived from the employment, or from the investment, would no
longer be exempt from income tax because of Division 1A of Part III.

"(4) Where:

   (a)  a person has been taken, because of this section, to have quoted the
        person's tax file number in connection with employment, or with an
        investment; and

   (b)  income derived from the employment, or from the investment, ceases to
        be exempt from income tax because of Division 1A of Part III; the
        person is guilty of an offence if, within one month of the income
        ceasing to be exempt from income tax, the employer concerned, or the
        investment body concerned, is not informed of the person's tax file
        number or informed that the income is no longer exempt from income
        tax.
Penalty: $1,000. Manner of completing declarations

"202EG. Where a person is unable to make a declaration under this Division,
the declaration may be made by another person on behalf of the first-mentioned
person. Declarations under this Division to be sent to Commissioner

"202EH. (1) Where an investment body in relation to an investment receives a
declaration under this Division from the investor, the investment body shall,
within 28 days, send it to the office of a Deputy Commissioner.

"(2) Where the declaration is given to the investment body under subsection
202ED (2) by a recently-arrived visitor to Australia and a passport held by
the visitor has been produced to the investment body for examination, the
investment body shall, before sending the declaration, endorse on it a
statement that the passport has been produced.
                        "Division 6-Review of decisions
Review of decisions

"202F. (1) Applications may be made to the Tribunal for review of the
following decisions of the Commissioner:

   (a)  a decision refusing an application for the issue of a tax file number
        under section 202BA (including a decision that is to be taken to have
        been made by virtue of section 202BC);

   (b)  a decision to cancel a tax file number under section 202BE;

   (c)  a decision to give a notice under subsection 202CE (3);

   (d)  a decision to give a notice under subsection 202DF (3);

   (e)  a decision to give a notice under subsection 202EB (3);

   (f)  a decision under subsection 202G (4) not to exempt a person from
        compliance with section 202G or to vary or revoke a notice given under
        that subsection;

   (g)  a decision stated by the regulations to be a reviewable decision for
        the purposes of this section.

"(2) Where an application has been made to the Tribunal for review of a
decision referred to in paragraph (1) (a), the orders that may be made under
subsection 41 (2) of the Administrative Appeals Tribunal Act 1975 include an
order that the Commissioner issue a tax file number to the applicant pending
the determination of the application for review.

"(3) A tax file number issued in accordance with an order referred to in
subsection (2) ceases to have effect when the application is finally disposed
of.

"(4) When a tax file number ceases to have effect under subsection (3), this
Part (other than this section) applies as if the number had been cancelled.
Statements to accompany notification of decisions

"202FA. (1) Where a decision of a kind referred to in section 202F is made and
notice in writing of the decision is given to a person whose interests are
affected by the decision, that notice shall include a statement to the effect
that, if the person is dissatisfied with the decision, application may,
subject to the Administrative Appeals Tribunal Act 1975, be made to the
Tribunal for review of the decision and, except where subsection 28 (4) of
that Act applies, also include a statement to the effect that the person may
request a statement under section 28 of that Act.

"(2) A failure to comply with subsection (1) does not affect the validity of
the decision.

"Division 7-Manner of providing information Transmission of information in
accordance with specifications

"202G. (1) The Commissioner may, by notice published in the Gazette, set out
specifications for transmission to the Commissioner of information to which
this section applies.

"(2) A notice under subsection (1) has effect on and from the day specified in
the notice.

"(3) Where the whole or part of the information to which this section applies
that a person is obliged to give to the Commissioner is kept by or on behalf
of the person by means of a data processing device, the person shall, when
giving any of that information to the Commissioner, give it in a manner and
form that is in accordance with the specifications set out in the notice under
subsection (1), as amended from time to time.

"(4) A person is exempt from compliance with subsection (3) if, on an
application by the person, the Commissioner has, by written notice to the
person, exempted the person from compliance with this section.

"(5) A notice under subsection (4) has effect for the period specified in the
notice.

"(6) Refusal by the Commissioner of an application under subsection (4) shall
be by notice in writing to the applicant.

"(7) In deciding whether to exempt a person, the Commissioner shall consider:

   (a)  the amount of information concerned;

   (b)  any difficulties in giving the information in the manner required by
        this section;

   (c)  the purposes of this Part; and

   (d)  any other matters that the Commissioner thinks are relevant.

"(8) A person is exempt from compliance with subsection (3) if the person is
included in a class of persons specified by the Commissioner by notice
published in the Gazette.

"(9) This section applies to information that a person is or will be obliged
to give to the Commissioner, whether by means of a report, form, certificate
or otherwise:

   (a)  under this Part;

   (b)  under regulations made for the purposes of this Part; or

   (c)  under this Act, being information in respect of which this Act
        provides for the inclusion of tax file numbers.".