Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 67BF

  (1)   A claim that is not effective is taken not to have been made.

  (2)   A claim is taken not to have been made by an individual if:

  (a)   the Secretary has made a determination under subsection   67BE(2) in relation to the claim; and

  (b)   at the end of the 28 days after the day the determination was made:

  (i)   if the Secretary has made a further determination under subsection   67BE(3) in relation to the claim--the individual has not provided the individual's tax file number; or

  (ii)   if the Secretary has not made a further determination under subsection   67BE(3) in relation to the claim--the individual has not provided the tax file number of each TFN claim person.

  (3)   The Secretary's rules may prescribe other circumstances in which a claim is taken not to have been made.