Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zzab
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZZAB
Character Range: 1517507–1519918

1061ZZAB  Failure by person to comply with request to provide the tax file number of a parent of the person
 (1) Subject to subsection (4), this section applies to a person if:
 (a) the person is requested under section 1061ZZBQ to give the Secretary a written statement of the tax file number of a parent of the person; and
 (b) at the end of 28 days after the request is made the person has neither:
 (i) given the Secretary a written statement of the parent's tax file number; nor
 (ii) given the Secretary a declaration by the parent in a form approved by the Secretary and satisfied either subsection (2) or (3).
 (2) The person satisfies this subsection if:
 (a) the parent's declaration states that the parent:
 (i) has a tax file number but does not know what it is; and
 (ii) has asked the Commissioner of Taxation to inform him or her of his or her tax file number; and
 (b) the person has given the Secretary a document signed by the parent that authorises the Commissioner to tell the Secretary:
 (i) whether the parent has a tax file number; and
 (ii) if the parent has a tax file number—the tax file number; and
 (c) the Commissioner has not told the Secretary that the parent has no tax file number.
 (3) The person satisfies this subsection if:
 (a) the parent's declaration states that he or she has applied for a tax file number; and
 (b) the person has given the Secretary a document signed by the parent that authorises the Commissioner of Taxation to tell the Secretary:
 (i) if a tax file number is issued to the parent—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 (iii) if the application is withdrawn—that the application has been withdrawn; and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 has not told the Secretary that an application by the parent for a tax file number has been refused; and
 (d) the application for a tax file number has not been withdrawn.
 (4) The Secretary may waive the request for a statement of the parent's tax file number if the Secretary is satisfied that:
 (a) the person does not know the parent's tax file number; and
 (b) the person can obtain none of the following from the parent:
 (i) the parent's tax file number;
 (ii) a statement of the parent's tax file number;
 (iii) a declaration by the parent under subparagraph (1)(b)(ii).

Division 3—Decision and notice about eligibility to obtain financial supplement