Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_50d:p1
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 50D (pt 1/2)
Character Range: 177120–179664

50D  Restriction on when determinations under section 50F or 50G can be made

Statement about tax file number made on claim

 (1) If:
 (a) each of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4); or
 (b) one of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4) and the other TFN claim person gives a statement of the person's tax file number; or
 (c) the TFN claim person who is the claimant makes a statement of the kind set out in subsection 57B(3) or (4) and the Secretary exempts the claimant's partner under subsection 57B(6) from giving a statement in relation to the partner's tax file number;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate):
 (d) after the Commissioner of Taxation tells the Secretary, within 28 days after the claim is made, in respect of each TFN claim person who has made a statement of the kind set out in subsection 57B(3) or (4):
 (i) the TFN claim person's tax file number; or
 (ii) that the person has not applied for a tax file number; or
 (iii) that the person does not have a tax file number; or
 (iv) that the application by the person for a tax file number has been refused; or
 (v) that the person has withdrawn an application for tax file number; or
 (e) after 28 days after the claim is made have passed, if, within the 28 days, the Commissioner for Taxation does not tell the Secretary any of the things in respect of any TFN claim person referred to in paragraph (d).

No statement on claim about tax file number etc.

 (2) Subject to subsections (3) and (4), if neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim, the Secretary must make the determination referred in section 50F or 50G (as appropriate) as soon as practicable.

No statement on claim about tax file number etc. and Secretary's request for tax file number complied with

 (3) If:
 (a) neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and
 (b) the Secretary makes a request under section 57C; and
 (c) within 28 days after the request is made, the claimant complies with the request;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the claimant complies with the request.

No statement on claim about tax file number etc. and Secretary's request for tax file number not complied with

 (4) If:
 (a) neither subsection 50B(1) nor subsection (1) of this section apply