Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section sets out how to satisfy a request under section 412 in respect of a person's tax file number.
Compliance by giving a TFN declaration
(2) If the person is entitled to compensation for incapacity for service or work and the compensation is assessable income for the purposes of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 , the request is complied with if the person gives the Commission a TFN (within the meaning of Part VA of the Income Tax Assessment Act 1936 ).
Compliance if a person has a TFN but does not know it
(3) If the person has a tax file number but the person does not know what it is, the request is complied with if:
(a) the person gives the Commission a declaration:
(i) that the person has a tax file number but does not know what it is; and
(ii) that the person has asked the Commissioner of Taxation to inform him or her of the number; and
(b) the person gives the Commission a document authorising the Commissioner of Taxation to tell the Commission:
(i) whether the person has a tax file number; and
(ii) if so--the tax file number; and
(c) the Commissioner of Taxation has not told the Commission that the person has no tax file number.
Compliance if a person has applied for a TFN
(4) If the person has applied for a tax file number, the request is complied with if:
(a) the person gives the Commission a declaration that he or she has applied for a tax file number; and
(b) the person gives the Commission a document authorising the Commissioner of Taxation to tell the Commission:
(i) if a tax file number is issued to the person--the tax file number; or
(ii) if the application is refused--that the application has been refused; or
(iii) if the application is withdrawn--that the application has been withdrawn; and
(c) the Commissioner of Taxation has not told the Commission:
(i) that the person has not applied for a tax file number; or
(ii) that an application by the person for a tax file number has been refused; or
(iii) that the application for a tax file number has been withdrawn.
Declaration to be in approved form
(5) A declaration under this section must be in a form approved by the Commission.