Document ID: chunk:federal_register_of_legislation:C2025C00130:section:38b:p2
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 38B (pt 2/2)
Character Range: 202343–203020

(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.

Exemption from tax file number requirement
 (7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's tax file number.
 (8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement by the person under subsection (4) or (5).