Document ID: chunk:federal_register_of_legislation:C2023C00380:clause:1_577b
Version: federal_register_of_legislation:C2023C00380
Segment Type: clause
Provision Reference: sch 1 cl 577B
Character Range: 54073–56664

577B  Failure to comply with request to provide partner's tax file number

Person must provide partner's tax file number
 (1) Subject to subsection (4), a person is subject to an administrative exclusion if:
 (a) the person is a member of a couple; and
 (b) the person is requested under section 579G or 586A to give the Secretary a written statement of the tax file number of the person's partner; and
 (c) at the end of 28 days after the request is made the person has neither:
 (i) given the Secretary a written statement of the partner's tax file number; nor
 (ii) given the Secretary a declaration by the partner in a form approved by the Secretary and satisfied either subsection (2) or (3).

Partner does not know tax file number
 (2) The person satisfies this subsection if:
 (a) the partner's declaration states that the partner:
 (i) has a tax file number but does not know what it is; and
 (ii) has asked the Commissioner of Taxation to inform the partner of the partner's tax file number; and
 (b) the person has given the Secretary a document signed by the partner that authorises the Commissioner of Taxation to tell the Secretary:
 (i) whether the partner has a tax file number; and
 (ii) if the partner has a tax file number—the tax file number; and
 (c) the Commissioner of Taxation has not told the Secretary that the partner has no tax file number.

Application for partner's tax file number pending
 (3) The person satisfies this subsection if:
 (a) the partner's declaration states that the partner has applied for a tax file number; and
 (b) the person has given the Secretary a document signed by the partner that authorises the Commissioner of Taxation to tell the Secretary:
 (i) if a tax file number is issued to the partner—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 (iii) if the application is withdrawn—that the application has been withdrawn; and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 Secretary that an application by the partner for a tax file number has been refused; and
 (d) the application for a tax file number has not been withdrawn.

Secretary may waive requirement
 (4) The Secretary may waive the request for a statement of the partner's tax file number if the Secretary is satisfied that:
 (a) the person does not know the partner's tax file number; and
 (b) the person can obtain none of the following from the partner:
 (i) the partner's tax file number;
 (ii) a statement of the partner's tax file number;
 (iii) a declaration by the partner under subparagraph (1)(c)(ii).