Document ID: chunk:federal_register_of_legislation:C2024C00866:section:128a:p1
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 128A (pt 1/3)
Character Range: 1622438–1624923

128A  Provision of tax file numbers
 (1) In this section:
income payment means:
 (a) a pension under Part II, III, IIIA or IV; or
 (b) a veteran payment; or
 (c) a loss of earnings allowance under section 108; or
 (d) an allowance under this Act payable to a person in receipt of a pension referred to in paragraph (a).
TFN declaration has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
 (2) An income payment, or an allowance under a scheme within the meaning of Part VII, that a person (the eligible person) is eligible to receive is not to be paid to the person if the person fails to comply with the request in subsection (3) or (3A) (whichever applies).
 (2A) If a person (the eligible person) is eligible for a seniors health card under section 118V, the Commission must not determine that the person is entitled to the card if the person fails to comply with a request in subsection (3) or (3A) (whichever applies).
 (2B) If a person (the eligible person) is the holder of a seniors health card, the Commission is to determine that the person ceases to be entitled to the card if the person fails to comply with a request in subsection (3) or (3A) (whichever applies).
Note 1: For holder of a seniors health card see section 5PB.
Note 2: For the date of effect of a determination under this subsection see section 118ZR.
 (3) If an eligible person is in Australia, the Secretary may request but not compel the person:
 (a) if the person has a tax file number—to give the Secretary a written statement of the person's tax file number; or
 (b) if the person does not have a tax file number:
 (i) to apply to the Commissioner of Taxation for a tax file number; and
 (ii) to give the Secretary a written statement of the person's tax file number after the Commissioner of Taxation has issued it.
 (3A) If an eligible person has a partner or non‑illness separated spouse and the partner or spouse is in Australia, the Secretary may request but not compel the person:
 (a) if the partner or spouse has a tax file number—to give the Secretary a written statement of the partner's or spouse's tax file number; or
 (b) if the partner or spouse does not have a tax file number—to give the Secretary a written statement of the partner's or spouse's tax file number after the Commissioner of Taxation has issued it.
 (3B) If:
 (a) a person's income payment ceases to be paid because the person fails to comply with subsection (3) or (3A) by a particular day; and
 (b)