Document ID: chunk:federal_register_of_legislation:C2004C01135:clause:2_1061zzaa
Version: federal_register_of_legislation:C2004C01135
Segment Type: clause
Provision Reference: sch 2 cl 1061ZZAA
Character Range: 48502–50565

1061ZZAA  Failure by person to comply with request to provide person's tax file number

 (1) This section applies to a person if:
 (a) the Secretary has requested the person under section 1061ZZBP to:
 (i) give the Secretary a written statement of the person's tax file number; or
 (ii) apply to the Commissioner of Taxation for a tax file number and give the Secretary a written statement of the person's tax file number after it has been issued; and
 (b) at the end of 28 days after the request is made, the person has neither:
 (i) given the Secretary a written statement of the person's tax file number; nor
 (ii) given the Secretary an employment declaration and satisfied either subsection (2) or (3).

 (2) The person satisfies this subsection if:
 (a) the employment declaration states that the person:
 (i) has a tax file number but does not know what it is; and
 (ii) has asked the Commissioner of Taxation to inform him or her of the number; and
 (b) the person has given the Secretary a document authorising the Commissioner to tell the Secretary:
 (i) whether the person has a tax file number; and
 (ii) if the person has a tax file number—the tax file number; and
 (c) the Commissioner has not told the Secretary that the person has no tax file number.

 (3) The person satisfies this subsection if:
 (a) the employment declaration states that the person has applied for a tax file number; and
 (b) the person has given the Secretary a document authorising the Commissioner of Taxation to tell the Secretary:
 (i) if a tax file number is issued to the person—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 (iii) if the application is withdrawn—that the application has been withdrawn; and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 has not told the Secretary that the person has not applied for a tax file number; and
 (d) the Commissioner has not told the Secretary that an application by the person for a tax file number has been refused; and
 (e) the application for a tax file number has not been withdrawn.