Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 47A

  (1)   If:

  (a)   a TFN claim person has made a statement of the kind set out in subsection   38A(4); and

  (b)   a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and

  (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;

the consequence in subsection   (3) applies.

  (2)   If:

  (a)   a TFN claim person has made a statement of the kind set out in subsection   38A(5); and

  (b)   a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and

  (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection   (3) applies.

  (3)   For the purposes of subsection   (1) or (2), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid a stillborn baby payment.

  (4)   If:

  (a)   under subsection   (3), the Secretary varies the determination; and

  (b)   the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection   (3).