Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_57d
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 57D
Character Range: 232712–234767

57D  Secretary's power to request tax file numbers of TFN determination persons

 (1) If:
 (a) a determination under section 50F is in force under which a claimant who is an individual is conditionally eligible for child care benefit by fee reduction; or
 (b) a determination under section 52E is in force under which a claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.

Statement of tax file number

 (2) The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.

Statement that TFN determination person does not know what his or her tax file number is etc.

 (3) The second kind of statement that can be made is a statement by the TFN determination person that the person:
 (a) has a tax file number but does not know what it is; and
 (b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
 (c) authorises the Commissioner of Taxation to tell the Secretary:
 (i) whether the person has a tax file number; and
 (ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

 (4) The third kind of statement that can be made is a statement by the TFN determination person that the person:
 (a) has an application for a tax file number pending; and
 (b) authorises the Commissioner of Taxation to tell the Secretary:
 (i) if a tax file number is issued to the person—that 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 (iii) if the application is withdrawn—that the application has been withdrawn.