Document ID: chunk:federal_register_of_legislation:C2004A00843:clause:5_150c
Version: federal_register_of_legislation:C2004A00843
Segment Type: clause
Provision Reference: sch 5 cl 150C
Character Range: 22970–24555

150C  Effect of failure by person to satisfy request for person's tax file number

 (1) If the Registrar makes a request under subsection 150B(2) of a person, and the person does not, within 28 days of the making of the request:
 (a) comply with the request; or
 (b) give to the Registrar a statement of a kind mentioned in subsection (2) or (3) of this section;
section 58 applies to the person as if the request under subsection 150B(2) were a requirement with which the person has refused or failed to comply.

Note: Section 58 provides that where the Registrar has required a person to give information, and the person has refused or failed to comply with the requirement, the Registrar may act on the basis that the person's taxable income is an amount worked out under section 58.

 (2) The person may give to the Registrar a statement that the person:
 (a) has a tax file number but does not know what it is; and
 (b) has asked the Commissioner to inform the person of the person's tax file number; and
 (c) authorises the Commissioner to tell the Registrar:
 (i) whether the person has a tax file number; and
 (ii) if the person has a tax file number—that number.

 (3) The person may give to the Registrar a statement that the person:
 (a) has an application for a tax file number pending; and
 (b) authorises the Commissioner to tell the Registrar:
 (i) if a tax file number is issued to the person—that 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 (iii) if the application is withdrawn—that the application has been withdrawn.