Document ID: chunk:federal_register_of_legislation:C2023C00393:clause:2_67bf
Version: federal_register_of_legislation:C2023C00393
Segment Type: clause
Provision Reference: sch 2 cl 67BF
Character Range: 98681–99687

67BF  Claims that are taken not to have been made
 (1) A claim that is not effective is taken not to have been made.
 (2) A claim is taken not to have been made if:
 (a) in the claim, the individual makes a statement referred to in subparagraph 67BG(1)(a)(ii) (about providing bank account details); and
 (b) at the end of the 28 days after the day the claim is made, the individual has not provided the details; and
 (c) the Secretary has not exempted the individual under paragraph 67BG(1)(b).
 (3) A claim is taken not to have been made if:
 (a) in the claim or in a document accompanying it, an individual makes a statement referred to in paragraph 67BH(1)(b) or (c) or 67BI(1)(b) or (c) (about providing tax file number details); and
 (b) at the end of the 28 days after the claim is made, the Commissioner of Taxation has not told the Secretary what the individual's tax file number is; and
 (c) there is no determination in effect under paragraph 67BH(3)(b) or 67BI(3)(b) exempting the individual.