Document ID: chunk:federal_register_of_legislation:C2024C00866:section:128a:p2
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 128A (pt 2/3)
Character Range: 1624697–1627267

spouse's tax file number after the Commissioner of Taxation has issued it.
 (3B) If:
 (a) a person's income payment ceases to be paid because the person fails to comply with subsection (3) or (3A) by a particular day; and
 (b) subsection (3) or (3A) is satisfied in relation to the person's tax file number within the 3 month period that starts on that day;
then the income payment that would have been paid to the person during that period if the person had complied with the request in subsection (3) or (3A) is to be paid to the person.
 (3C) If subsection (3) or (3A) is satisfied in relation to the person's tax file number after the 3 month period has ended the person's income payment is to be paid from the day on which subsection (3) or (3A) is satisfied.
 (4) The request in subsection (3) or (3A) (whichever applies) in relation to a person's tax file number is satisfied if:
 (a) the Secretary is given:
 (i) where the person is the eligible person and the pension, veteran payment or allowance is assessable income for the purposes of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997—a TFN declaration by the person; or
 (ii) in any other case—a declaration by the person in a form approved by the Secretary; and
 (b) the declaration states either:
 (i) that the person has a tax file number but does not know what it is and has asked the Commissioner of Taxation to inform him or her of the number; or
 (ii) that the person has applied for a tax file number; and
 (c) where subparagraph (b)(i) applies—the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:
 (i) whether the person has a tax file number; and
 (ii) if so—the tax file number; and
 (d) where subparagraph (b)(ii) applies—the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:
 (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 (iii) if the application is withdrawn—that the application has been withdrawn; and
 (e) the Commissioner of Taxation has not told the Secretary that the person has no tax file number or that an application by the person for a tax file number has been refused; and
 (f) if subparagraph (b)(ii) applies—the Commissioner of Taxation has not told the Secretary that:
 (i) the application for a tax file number has been withdrawn; or
 (ii) the person has not applied for a tax file number.
 (5) The Secretary may waive the requirement