(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 .