Document ID: chunk:federal_register_of_legislation:C2024C00582:section:124
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 124
Character Range: 234527–235384

124  Purposes for which tax file numbers may be used
 (1) Subsection (2) applies to the tax file number of a person that is provided to the Secretary:
 (a) under a provision of this Act, for the purposes of this Act:
 (i) by the person; or
 (ii) by the partner of the person; or
 (iii) by the Commissioner of Taxation on the authority of the person; or
 (b) by the Commissioner of Taxation under section 123.
 (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:
 (a) to detect cases in which instalments of parental leave pay have been paid when they should not have been paid;
 (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.

Subdivision C—Obligation to notify of change of circumstances