Document ID: chunk:federal_register_of_legislation:C2004A04731:front:0:p9
Version: federal_register_of_legislation:C2004A04731
Segment Type: other
Provision Reference: 
Character Range: 23480–26215

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 this subsection if:

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

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

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

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

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

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

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

  "(3) The person satisfies this subsection if:

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

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

      (i) if a tax file number is issued to the partner—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      (iii) if the application is withdrawn—that the application has been withdrawn; and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 partner for a tax file number has been refused; and

  (d) the application for a tax file number has not been withdrawn.

"(4) The Secretary may waive the requirement for a statement of the partner's tax file number if the Secretary is satisfied that:

  (a) the person does not know the partner's tax file number; and

  (b) the person can obtain none of the following from the partner:

      (i) the partner's tax file number;

     (ii) a statement of the partner's tax file number;

     (iii) a declaration by the partner under subparagraph (1)(b)(ii).

"Division 3—Claim for home child care allowance

Need for a claim

"915.(1) A person who wants to be granted home child care allowance must make a proper claim for that payment.

   Note: For 'proper claim' see section 916 (form), section 917 (manner of lodgment) and section 918 (inhabitant of Australia).

  "(2) For the purposes of subsection (1), if:

     (a) a claim for home child care allowance is made by or on behalf of a person; and

     (b) at the time the claim is made, the claim cannot be granted because the person is not qualified for home child care allowance;

the claim is, subject to subsection 910(3), taken not to