Document ID: chunk:federal_register_of_legislation:C2004A04731:front:0:p8
Version: federal_register_of_legislation:C2004A04731
Segment Type: other
Provision Reference: 
Character Range: 21021–23729

than one person can share home child care allowance.

Provision of person's tax file number

  "913.(1) Home child care allowance is not payable to a person if:

     (a) the person is required under section 920 or 941 to give the Secretary a written statement of the person's tax file number; and

     (b) at the end of the period of 28 days after the requirement is made, the person has neither:

        (i) given the Secretary a written statement of the person's tax file number; nor

        (ii) given the Secretary a declaration by the person in a form approved by the Secretary and satisfied either subsection (2) or (3).

  "(2) The person satisfies this subsection if:

  (a) the person's declaration states that the person:

        (i) has a tax file number but does not know what it is; and

        (ii) has asked the Commissioner of Taxation to inform the person of the person's tax file number; and

     (b) the person has given the Secretary a document by the person that authorises the Commissioner of Taxation to tell the Secretary:

      (i) whether the person has a tax file number; and

      (ii) if the person has a tax file number—the tax file number; and

     (c) the Commissioner of Taxation has not told the Secretary that the person has no tax file number.

  "(3) The person satisfies this subsection if:

    (a) the person's declaration states that an application by the person for a tax file number is pending; and

    (b) the person has given the Secretary a document by the person that authorises 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        (iii) if the application is withdrawn—that the application has been withdrawn; and

    (c) the Commissioner of Taxation has not told the Secretary that an application by the person for a tax file number has been refused; and

  (d) the application for a tax file number has not been withdrawn.

Provision of partner's tax file number

"914.(1) Subject to subsection (4), home child care allowance is not payable to a person if:

    (a) the person is required under section 921 or 942 to give the Secretary a written statement of the tax file number of the person's partner; and

    (b) at the end of the period of 28 days after the requirement 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).

  "(2) The person satisfies