Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_53c
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 53C
Character Range: 200552–201302

53C  Restriction on determining claim where tax file number not provided etc.

 (1) If a TFN substitution person makes a statement of the kind set out in subsection 49F(4) or (5), the Secretary can only determine the claim concerned if the Commissioner of Taxation tells the Secretary the person's tax file number.

 (2) If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:
 (a) the person does not have a tax file number; or
 (b) the person has not applied for a tax file number; or
 (c) an application by the person for a tax file number has been refused; or
 (d) the person has withdrawn an application for a tax file number;
the claim is taken never to have been made.