Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_32
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 32
Character Range: 127078–128191

32  After subsection 27(4)
Insert:

Statement made by TFN claim person under subsection 8(4)

 (4A) If:
 (a) a TFN claim person has made a statement of the kind set out in subsection 8(4); and
 (b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
 (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (5) applies.

Statement made by TFN claim person under subsection 8(5)

 (4B) If:
 (a) a TFN claim person has made a statement of the kind set out in subsection 8(5); and
 (b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
 (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.