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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65KS

Variation of past period determinations where failure to provide tax file number

Non - compliance with request

  (1)   If:

  (a)   the Secretary makes a request under subsection   65KR(1); and

  (b)   the claimant does not comply with the request within 28 days of the request being made;

then, subject to subsection   (2), the consequence in subsection   (7) applies.

Exemption from request under subsection   65KR(1)

  (2)   The Secretary may determine that the consequence in subsection   (7) does not apply if:

  (a)   the TFN determination person concerned is or was the claimant's partner; and

  (b)   the claimant cannot obtain from the person:

  (i)   the person's tax file number; or

  (ii)   a statement by the person under subsection   65KR(3) or (4).

Statement made by TFN determination person under subsection   65KR(3)

  (3)   If:

  (a)   the Secretary makes a request under subsection   65KR(1); and

  (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   65KR(3); and

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

the consequence in subsection   (7) applies.

Statement made by TFN determination person under subsection   65KR(4)

  (4)   If:

  (a)   the Secretary makes a request under subsection   65KR(1); and

  (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   65KR(4); and

  (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN determination 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for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;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   (7) applies.

Statement made by TFN claim person under subsection   65KB(4)

  (5)   If:

  (a)   a TFN claim person has made a statement of the kind set out in subsection   65KB(4); and

  (b)   a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; and

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

the consequence in subsection   (7) applies.

Statement made by TFN claim person under subsection   65KB(5)

  (6)   If:

  (a)   a TFN claim person has made a statement of the kind set out in subsection   65KB(5); and

  (b)   a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; 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   (7) applies.

Consequence--variation of determination

  (7)   For the purposes of subsection   (1), (3), (4), (5) or (6), the consequence is that the Secretary may, if the determination is one under which the claimant is entitled to be paid single income family supplement for a past period, vary the determination so that it has the effect that the claimant is not entitled to be paid single income family supplement for any day in the past period.

Consequence of Secretary later becoming aware of tax file number

  (8)   If:

  (a)   under subsection   (7), the Secretary varies the determination; and

  (b)   the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires, at any time after the variation takes place;

the Secretary must vary the determination to undo the effect mentioned in subsection   (7).



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