Document ID: chunk:federal_register_of_legislation:C2025C00130:section:27:p1
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 27 (pt 1/2)
Character Range: 95562–98247

27  Variation of instalment and past period determinations where failure to provide tax file number

Non‑compliance with request
 (1) If:
 (a) the Secretary makes a request under subsection 26(1); and
 (b) the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) applies.

Exemption from request under subsection 26(1)
 (2) The Secretary may determine that the consequence in subsection (5) does not apply if:
 (a) the TFN determination person concerned is or was the claimant's partner; and
 (b) the claimant cannot obtain from the person:
 (i) the person's tax file number; or
 (ii) a statement by the person under subsection 26(3) or (4).

Statement made by TFN determination person under subsection 26(3)
 (3) If:
 (a) the Secretary makes a request under subsection 26(1); and
 (b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
 (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (5) applies.

Statement made by TFN determination person under subsection 26(4)
 (4) If:
 (a) the Secretary makes a request under subsection 26(1); and
 (b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
 (c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination 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for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;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.

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