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INCOME TAX ASSESSMENT ACT 1936 - SECT 202EA

Persons receiving certain pensions etc.--employment

  (1)   Nothing in this Part   shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection   (5) to make a TFN 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 a TFN declaration given to a payer 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 a TFN 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 the following:

  (a)   an age pension under Part   2.2 of the Social Security Act 1991 ;

  (b)   a disability support pension under Part   2.3 of that Act;

  (d)   a carer payment under Part   2.5 of that Act;

  (fa)   a parenting payment that is a pension PP (single) under Part   2.10 of that Act;

  (g)   a special benefit under Part   2.15 of that Act;

  (h)   a special needs pension under Part   2.16 of that Act;

  (i)   a pension under Part   III of the Veterans' Entitlements Act 1986 ;

  (ia)   income support supplement under Part   IIIA of the Veterans' Entitlements Act 1986 .



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