Document ID: chunk:federal_register_of_legislation:C2023C00393:clause:2_67bi
Version: federal_register_of_legislation:C2023C00393
Segment Type: clause
Provision Reference: sch 2 cl 67BI
Character Range: 102613–104749

67BI  Tax file number requirements—CCS in substitution for an individual who has died

For purposes of claim
 (1) The tax file number requirements in this section are met for the purposes of a claim if one of the following statements is made in relation to each TFN substitution person:
 (a) a statement, by the claimant, of a TFN substitution person's tax file number;
 (b) a statement, by a TFN substitution person who was the deceased individual's partner, that the person:
 (i) has a tax file number and has asked the Commissioner of Taxation to tell the person what it is; and
 (ii) authorises the Commissioner of Taxation to tell the Secretary whether the person has a tax file number and, if the person has, what it is;
 (c) a statement, by a TFN substitution person who was the deceased individual's partner, that the person:
 (i) has an application for a tax file number pending; and
 (ii) authorises the Commissioner of Taxation to tell the Secretary the outcome of the application (including if the person withdraws the application).
 (2) A statement referred to in subsection (1) must be made:
 (a) if made by the claimant—in the claim; and
 (b) otherwise—in a document accompanying the claim in a form approved by the Secretary.
 (3) Subsection (1) does not apply in relation to a TFN substitution person if the Secretary:
 (a) is satisfied that the claimant does not know the TFN substitution person's tax file number and cannot obtain a statement referred to in paragraph (1)(b) or (c); and
 (b) makes a written determination to that effect.
 (4) A determination made under paragraph (3)(b) is not a legislative instrument.

For purposes of determination
 (5) The tax file number requirements in this section are met for the purposes of a determination under Division 3 for an individual if one of the following applies in relation to all TFN substitution persons:
 (a) the Secretary knows the TFN substitution person's tax file number;
 (b) a determination made under paragraph (3)(b) is in effect in relation to the TFN substitution person.

Division 3—Determinations

Subdivision A—Entitlement to be paid CCS or ACCS