Document ID: chunk:federal_register_of_legislation:C2023C00380:clause:1_577a
Version: federal_register_of_legislation:C2023C00380
Segment Type: clause
Provision Reference: sch 1 cl 577A
Character Range: 51853–54073

577A  Failure to comply with request to provide person's tax file number

Person must provide tax file number or employment declaration
 (1) A person is subject to an administrative exclusion if:
 (a) the Secretary has requested the person under section 579F or 586:
 (i) to give the Secretary a written statement of the person's tax file number; or
 (ii) to apply for a tax file number and give the Secretary a written statement of the person's tax file number once it has been issued; 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 person's tax file number; nor
 (ii) given the Secretary an employment declaration and satisfied either subsection (2) or (3).

Person does not know tax file number
 (2) A person satisfies this subsection if:
 (a) the employment 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 him or her of the number; and
 (b) 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 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.

Application for tax file number pending
 (3) A person satisfies this subsection if:
 (a) the person's declaration states that the person has applied for a tax file number; and
 (b) 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 (iii) if the application is withdrawn—that the application has been withdrawn; and
 (c) the Commissioner of Taxation has not told the Secretary that the person has not applied for a tax file number; and
 (d) the Commissioner of Taxation has not told the Secretary that an application by the person for a tax file number has been refused; and
 (e) the application for a tax file number has not been withdrawn.