Document ID: chunk:federal_register_of_legislation:C2024C00800:section:506b
Version: federal_register_of_legislation:C2024C00800
Segment Type: section
Provision Reference: s 506B
Character Range: 1330588–1332140

506B  Tax file numbers

Request for tax file numbers
 (1) The Secretary may request any of the persons mentioned in subsection (2) to provide the tax file number of a person (the relevant person) who is an applicant for, or holder or former holder of, a visa of a kind (however described) prescribed by the regulations.
 (2) For the purposes of subsection (1), the persons are any of the following:
 (a) the applicant, holder or former holder;
 (b) an approved sponsor of the applicant, holder or former holder;
 (c) a former approved sponsor of the applicant, holder or former holder;
 (d) a person who has nominated the applicant or holder in an approved nomination that has not ceased under the regulations;
 (e) a person who nominated the holder or former holder in an approved nomination that has ceased under the regulations.
 (3) A person to whom a request is made under subsection (1) who is lawfully in possession of the tax file number may disclose the tax file number in accordance with the request.

Verification of tax file numbers
 (4) The Secretary may provide the tax file number to the Commissioner of Taxation for the purpose of verifying the tax file number.
 (5) On receiving the tax file number, the Commissioner of Taxation may give the Secretary a written notice in accordance with the following table.

Notices of the Commissioner of Taxation
Item                                     If …                                                                                   the Commissioner may give the Secretary written notice …